23-209. Board of supervisors; division of county.When the board of supervisors shall have been organized as stated in section 23-208, they shall at once divide the county into townships. The board of supervisors shall divide the county into townships of sufficient population and territory to provide a workable township organization.Source Laws 1895, c. 28, § 9, p. 134; R.S.1913, § 995; C.S.1922, § 895; C.S.1929, § 26-209; R.S.1943, § 23-209; Laws 1969, c. 152, § 1, p. 718. Annotations Because a township is created by a county from the territory of the county, a county is higher than a township in the hierarchy of political subdivisions in Nebraska. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013). In a county under township organization, board of supervisors may create new towns. State ex rel. Town of Ewing v. Town of Golden, 99 Neb. 782, 157 N.W. 971 (1916).
Nebraska Legal Code