Neb. Rev. Stat. § 39-1652

(1) A petition to consolidate two or more districts in a county may be filed: (a) By persons that own not less than twenty-five percent of the territory of each district in the proposed consolidation; and (b) If special assessments have been or will be imposed in each district in the proposed consolidation. (2) A petition described in subsection (1) of this section shall be filed with the county clerk. (3) If a petition is filed pursuant to this section, the board shall set a time and place for a hearing pursuant to sections 39-1641 and 39-1642 . At the hearing the board may pass a resolution consolidating the districts that are described in the petition.