Neb. Rev. Stat. §§ 46-1020
If it becomes apparent that certain lands included within a district cannot be economically or adequately served by the facilities of the district, the owners of such lands may petition the county board to release those lands from the district. The petition shall describe by section or fraction thereof and by township and range the lands affected and be signed by all owners desiring release and be endorsed by the board of directors of the district. After a finding that the granting of the petition is to the best interests of the affected landowners and the district, the county board shall issue a certificate stating that the lands involved are released and separated from the district. Full minutes of the hearing shall be entered in the records of the county board and the certificate shall be delivered to the secretary of the district who shall within thirty days cause the records of the district to be amended to exclude the lands affected.
Neb. Rev. Stat. §§ 46-1020