Neb. Rev. Stat. § 19-4627

For purposes of the Municipal Natural Gas System Condemnation Act: (1) City means a city of the primary class, city of the first class, city of the second class, or village; (2) Commission means the Public Service Commission; (3) Gas system means all or any portion of a gas plant or a gas system, including a natural or bottled gas plant, gas distribution system, or gas pipelines, located or operating within or partly within and partly without a city, together with real and personal property needed or useful in connection therewith, if the main part of the works, plant, or system is located within the city; and (4) Utility means an investor-owned utility owning, maintaining, and operating a gas system within a city.