Neb. Rev. Stat. §§ 70-605
The petition for the original creation of a district shall be signed by fifteen percent of the registered voters of the municipality or municipalities as defined in subsection (2) of section 70-601 the combined territory of which composes the territory of the proposed district. If the municipality is a county or voting precinct, the whole number of votes cast for Governor at the statewide general election next preceding the filing of the petition shall be the basis on which the required number of signatures on the petition shall be determined. If the municipality is a city or incorporated village, the number of signatures required on the petition shall be based on the total number of votes cast at its general municipal election next preceding the filing of the petition. Signers and circulators of a petition under this section shall comply with sections 32-629 and 32-630.
Neb. Rev. Stat. §§ 70-605