Neb. Rev. Stat. § 31-369

Every district organized under the provisions of sections 31-301 to 31-369 shall be a body politic and corporate and shall be known by the corporate name of Drainage District Number ........................... of ................... County, and shall have power and authority to take and hold real and personal property necessary for its use, to make contracts, to sue and be sued, have and use a corporate seal, and exercise any and all other powers, as a corporation, necessary to carry out the purposes of said sections. All such districts shall be liable for all injuries and damages, caused by the construction of said drainage improvements, arising by virtue of contract or tort.