Neb. Rev. Stat. § 46-120.01

The board of directors of an irrigation district shall not obligate the lands of the district except for emergency and unforeseen damage, repairs, and replacement, in excess of five dollars per acre for districts irrigating more than sixty thousand acres per year without submitting the question to the electors of the district as defined in section 46-102 . The election on such question shall be conducted in the same manner as other elections held under the provisions of Chapter 46, article 1.