Neb. Rev. Stat. §§ 46-1011
Plans and specifications for any proposed improvement authorized by sections 46-1001 to 46-1020 shall be filed with the director, the Department of Environment and Energy, and the secretary of the district. No construction of any such improvement shall begin until the plans and specifications for such improvement have been approved by the director and the Department of Environment and Energy, except that if the improvement involves a public water system as defined in section 71-5301, only the Department of Environment and Energy shall be required to review the plans and specifications for such improvement and approve the same if in compliance with the Nebraska Safe Drinking Water Act and departmental regulations adopted thereunder.
The total benefits of any such improvement shall be divided into a suitable number of benefit units. Each landowner within the district shall subscribe to a number of such units in proportion to the extent he or she desires to participate in the benefits of the improvements. As long as the capacity of the district's facilities permits, participating members of the district may subscribe to additional units upon payment of a unit fee for each such unit. Owners of land located within the district who are not participating members may subscribe to such units as the board in its discretion may grant, and upon payment of the unit fee for each such unit shall be entitled to the same rights as original participating members. If the capacity of the district's facilities permits, the district may sell water to persons engaged in hauling water and to any political subdivision organized under the laws of the State of Nebraska.
Neb. Rev. Stat. §§ 46-1011