Nebraska Statutes § 32-112.02 Political subdivision, defined

Political subdivision shall include a county, city, village, township, school district, public power district, sanitary and improvement district, metropolitan utilities district, rural or suburban fire protection district, natural resources district, regional metropolitan transit authority, community college, learning community coordinating council, educational service unit, hospital district, reclamation district, library board, airport authority, and any other unit of local government of the State of Nebraska.