Nebraska Revised Statutes
Neb. Rev. Stat. § 23-103 (2026)
Powers; how exercised
✓ current as of July 2026
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(1) The powers of the county as a body corporate or politic shall be exercised by a county board in the following manner:
(a) In counties under township organization, by the board of supervisors composed of the town and other supervisors elected pursuant to law; and
(b) In counties not under township organization, by the board of county commissioners.
(2) In exercising the powers of the county, the board of supervisors or the board of county commissioners may enter into agreements with the board or boards of another county or counties to exercise and carry out jointly any power or powers possessed by or conferred by law upon each board separately.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 1951–2021 · leading case: Sarpy Cnty. Pub. Employees Ass'n v. Cnty. of Sarpy, 370 N.W.2d 495 (Neb. 1985).
Sarpy Cnty. Pub. Employees Ass'n v. Cnty. of Sarpy, 370 N.W.2d 495 (Neb. 1985). “In support of their position they argue that when § 48-801(4) is read together with Neb.Rev.Stat. § 23-103 (Reissue 1983), no other conclusion can be reached.”
Champion v. Hall Cnty., 309 Neb. 55 (Neb. 2021). “35 Neb. Rev. Stat. §§ 23-103 and 23-104 (Reissue 2012).”
Poor Bear v. Nesbitt, 300 F. Supp. 2d 904 (D. Neb. 2004). “Neb.Rev.Stat. Ann. §§ 23-103 to - 145, 23-1701 to -1737 (LexisNexis 1999 & Cum Supp.”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009). “The powers of the county in this case are exercised by the BOC as provided by Neb. Rev. Stat. § 23-103 (Reissue 2007), which states: The powers of the county as a body corporate or politic, shall be exercised by a county board, to wit: .”
Buzek v. Pawnee Cnty., Nebraska, 207 F. Supp. 2d 961 (D. Neb. 2002). “Buzek generally alleges that his constitutional rights “were violated by the County and the [commissioners] in their individual capacities,” and, with respect to the freedom-of-association claim (count 6), specifically alleges that “the actions of the Pawnee County Board in…”
State ex rel. Johnson v. Cnty. of Gage, 49 N.W.2d 672 (Neb. 1951). “The duty of maintenance and repair of county roads, including suitable and adequate machinery, tools, appliances, and materials necessary for the efficient maintenance, and repair of the roads, is enjoined upon county boards.”
Christiansen v. Cnty. of Douglas (Neb. 2014). “But only one commissioner testified that he was aware of representations that retired employees would be treated as active employees for purposes of health insurance until age 65.”
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