Nebraska Statutes: 31-131
31-131. Drainage improvements; ditches in two counties; procedure. When a ditch is proposed which will require a location in more than one county, application shall be made to the county board of each county so affected, and the surveyor or engineer shall make a report for each county. Application for damages shall be made, and appeals from the findings of the boards in joint session, locating and establishing such ditch, and from the assessment of damages or compensation, shall be taken to the district court in the county in which the lots or lands which are immediately affected are located. A majority of the boards of each county, when in joint session, shall be competent to locate and establish such ditch.