Neb. Rev. Stat. § 23-226

Whenever it shall be made to appear to the county board that the town officers appointed by them or by any preceding board, as provided in section 23-225 , have failed to qualify as required by law, so that such town cannot become organized, the board may annex such town to any adjoining town, and the same town so annexed shall thereafter form and constitute a part of such adjoining town.