Neb. Rev. Stat. § 2-232

Any county in this state which has established a county fair board pursuant to sections 2-221 to 2-231 , or which has taken any steps or made any expenditures or investments to establish and maintain a county fair under the terms and provisions of such sections, may dissolve such county fair board and may dispose in whole or in part of the property, real and personal, purchased by the county or county fair board for the purpose of such county fair.