Nebraska Statutes: 23-174.03
23-174.03. Cities of the primary class; subdivision and platting into lots and streets; approval of county board; requirements; definition of terms. No owner of any real estate located in an area in a county in which is located a city of the primary class, except within the area over which subdivision jurisdiction has been granted to any city or village, and such city or village is exercising such jurisdiction, shall be permitted to subdivide, plat, or lay out said real estate in building lots and streets, or other portions of the same intended to be dedicated for public use or for the use of purchasers or owners of lots fronting thereon or adjacent thereto, without first having obtained the approval thereof by the county board of such county, and no plat or subdivision of such real estate shall be recorded in the office of the register of deeds or have any force or effect unless the same be approved by the county board of such county. Such a county shall have authority within the area above described (1) to regulate the subdivision of land for the purpose, whether immediate or future, of transfer of ownership or building development, except that the county shall have no power to regulate subdivision in those instances where the smallest parcel created is more than ten acres in area, (2) to prescribe standards for laying out subdivisions in harmony with the comprehensive plan, (3) to require the installation of improvements by the owner or by the creation of public improvement districts, or by requiring a good and sufficient bond guaranteeing installation of such improvements, and (4) to require the dedication of land for public purposes.
Subdivision shall mean the division of a lot, tract, or parcel of land into two or more lots, sites, or other divisions of land for the purpose, whether immediate or future, of ownership or building development, except that the division of land shall not be considered to be subdivision when the smallest parcel created is more than ten acres in area.
Subdivision plats shall be approved by the county planning commission on recommendation by the planning director and county engineer and shall be submitted to the county board for its consideration and action. The county board may withhold approval of a plat until the county engineer has certified that the improvements required by the regulations have been satisfactorily installed or until a sufficient bond guaranteeing installation of the improvements has been posted with the county or until public improvement districts are created.