48-705. Order forming district; election
A. After the hearing, the governing body may adopt a resolution ordering the formation of the district, deleting any property determined not to be benefited by the district or modifying the general plan and then ordering the formation of the district or determining that the district not be formed. A resolution ordering formation of the district shall state whether the district will be governed by a district board that consists of the members of the governing body, ex officio, and if requested pursuant to section 48-702, with two additional district board members who are initially designated by the owner who owns the largest amount of privately owned acreage in the district and who are appointed by the governing body, or, at the option of the governing body, five directors appointed by the governing body. The resolution shall contain the names of the initial appointed district board members and the terms of office of each. If the district will be governed by the governing body, ex officio, with two additional district board members who are initially designated by the owner who owns the largest amount of privately owned acreage in the district and who are appointed by the governing body, after the governing body receives a landowner petition prescribed in section 48-729, subsection A, paragraph 3, the resolution ordering formation of the district may state that the two additional appointed district board member positions shall permanently be advisory nonvoting members of the district board.
B. If the governing body determines that the district should be formed, it shall submit the formation to an election of the owners of land in the district who are qualified electors of this state and other landowners, according to section 48-3043, unless a petition is presented to the governing body pursuant to section 48-707, subsection F. Each owner has the number of votes or portions of votes equal to the number of acres or portions of acres rounded upward to the nearest one-fifth of an acre owned by that owner in the submitted district. In addition to holding the landowner election required by this subsection or receipt of the landowner petition pursuant to section 48-707, subsection F, and subject to section 48-707, subsection G, the governing body shall submit the formation of the district to a vote of the qualified electors who reside within the boundaries of the proposed district.