Nebraska Revised Statutes

Neb. Rev. Stat. § 31-766 (2026)

Annexation; obligations and assessments; agreement to divide; approval; special assessments prohibited; effect on certain contracts

✓ current as of July 2026

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(1) If only a part of the territory within any sanitary and improvement district is annexed by a city or village, the sanitary and improvement district acting through its trustees or administrator and the city or village acting through its governing body may agree between themselves as to the division of the assets, liabilities, maintenance, contracts, or other obligations of the district for a change in the boundaries of the district so as to exclude the portion annexed by the city or village or may agree upon a merger of the district with the city or village. The division of assets, liabilities, maintenance, contracts, or other obligations of the district shall be equitable, shall be proportionate to the valuation of the portion of the district annexed and to the valuation of the portion of the district remaining following annexation, and shall, to the greatest extent feasible, reflect the actual impact of the annexation on the ability of the district to perform its duties and responsibilities within its new boundaries following annexation. In the event a merger is agreed upon, the city or village shall have all the rights, privileges, duties, and obligations as provided in sections 31-763 to 31-765 when the city or village annexes the entire territory within the district, and the trustees or administrator shall be relieved of all further duties and liabilities and their bonds exonerated as provided in section 31-764. No agreement between the district and the city or village shall be effective until submitted to and approved by the district court of the county in which the major portion of the district is located. No agreement shall be approved which may prejudice the rights of any bondholder or creditor of the district or employee under contract to the district. The court may authorize or direct amendments to the agreement before approving the same. If the district and city or village do not agree upon the proper adjustment of all matters growing out of the annexation of a part of the territory located within the district, the district, the annexing city or village, any bondholder or creditor of the district, or any employee under contract to the district may apply to the district court of the county where the major portion of the district is located for an adjustment of all matters growing out of or in any way connected with the annexation of such territory, and after a hearing thereon the court may enter an order or decree fixing the rights, duties, and obligations of the parties. In every case such decree or order shall require a change of the district boundaries so as to exclude from the district that portion of the territory of the district which has been annexed. Such change of boundaries shall become effective on the date of entry of such decree. Only the district and the city or village shall be necessary parties to such an action. Any bondholder or creditor of the district or any employee under contract to the district whose interests may be adversely affected by the annexation may intervene in the action pursuant to section 25-328. The decree when entered shall be binding on the parties the same as though the parties had voluntarily agreed thereto. Nothing contained in this section shall authorize any district to levy any special assessments within the annexed area after the effective date of annexation.

(2) Any contract entered into on or after August 30, 2015, by a sanitary and improvement district for solid waste collection services shall, upon annexation of all or part of such district by a city or village, be canceled and voided as to the annexed areas.

Notes of Decisions

Cited in 10 cases, 1966–2011 · leading case: Sanitary & Improvement Dist. 57 v. City of Elkhorn, 536 N.W.2d 56 (Neb. 1995).

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Sanitary & Improvement Dist. 57 v. City of Elkhorn, 536 N.W.2d 56 (Neb. 1995). · cites it 15× “Following the agreement, the City and Skyline Ranches filed in Douglas County District Court an “Application Re Partial Annexation” as required by Neb. Rev. Stat. § 31-766 (Reissue 1993). On March 24, 1984, the district court entered a decree on partial annexation, which stated…”

Papillion Rural Fire Prot. Dist. v. City of Bellevue, 739 N.W.2d 162 (Neb. 2007). · cites it 18× “l questions of fact existed as to (1) the exact nature of the District’s assets; (2) whether the District’s assets should be divided and distributed to the City, or whether the City should be allowed a setoff of the amount of such assets if the court determines the City has any…”

City of Bellevue v. E. Sarpy Cnty. Suburban Fire Prot. Dist., 143 N.W.2d 62 (Neb. 1966). · cites it 22× “The city brought this action under section 31-766, R. R. S. 1943, against the fire protection district to determine the rights, duties, and obligations of the parties.”

Sanitary & Improvement Dist. No. 75 v. City of Ralston, 152 N.W.2d 111 (Neb. 1967). · cites it 10× “Section 31-766, R. R. S. 1943, which is the one applicable herein, provides if only a part of the territory within any sanitary and improvement district is annexed by a city or village, the district, acting through its trustees, and the city or village, acting through its…”

Davis Mgmt., Inc. v. Sanitary & Improvement Dist. No. 276, 282 N.W.2d 576 (Neb. 1979). · cites it 4× “The City of Bellevue case was brought pursuant to the provisions of section 31-766, R.R.S.1943, which specifically provided that a municipality had the right to annex a portion of a district and when doing so adjustments are to be made with regard to the ownership of assets and…”

Abernathy v. City of Omaha, 163 N.W.2d 579 (Neb. 1968). · cites it 14× “No agreement was entered into between the district and city adjusting the boundaries and dividing the assets and liabilities of the district, as provided in section 31-766, R. R. S. 1943. District levied no tax in 1965, but in July 1966, more than a year after the annexation, it…”

Millard Rural Fire Prot. Dist. No. 1 v. City of Omaha, 409 N.W.2d 574 (Neb. 1987). · cites it 18× “The district filed a petition in the district court for Douglas County in February of 1984 and an amended petition in December of 1984, pursuant to Neb. Rev. Stat. § 31-766 (Reissue 1984), requesting a declaratory judgment determining the rights, duties, and responsibilities of…”

City of Lincoln, Neb. v. Windstream Nebraska, Inc., 800 F. Supp. 2d 1030 (D. Neb. 2011). · cites it 3× “for an adjustment of all matters growing out of or in any way connected with the annexation of such territory, and after a hearing thereon the court may enter an order or decree fixing the rights, duties, and obligations of the parties.”

Webber v. City of Scottsbluff, 188 N.W.2d 814 (Neb. 1971). · cites it 10× “provisions of section 31-766, R. R. S. 1943, relative to the change of boundaries of the City and the rural fire protection district in which the annexed territory was included and that the annexation was void- for this reason.”

Papillion Rur. Fire Prot. Dist. v. Bellevue, 739 N.W.2d 162 (Neb. 2007). · cites it 18× “l questions of fact existed as to (1) the exact nature of the District's assets; (2) whether the District's assets should be divided and distributed to the City, or whether the City should be allowed a setoff of the amount of such assets if the court determines the City has any…”

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