Neb. Rev. Stat. § 12-812

A county which is maintaining an abandoned or neglected pioneer cemetery may transfer the management of the cemetery to a cemetery association formed under sections 12-501 to 12-532 or to a cemetery district organized under sections 12-909 to 12-923 if: (1) The county has been maintaining the cemetery pursuant to sections 12-807 to 12-810 for at least five years; (2) The planning commission appointed pursuant to section 23-114.01 , if any, reviews the proposed transfer; and (3) The county board approves the transfer of the cemetery by resolution after a public hearing for which notice is provided to the public.