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Nebraska Statute 23-114 provides that "the County Board shall have
power to create a planning commission with the powers and duties set forth
in this act; make, adopt, amend, extend, and implement a county comprehensive
development plan; and adopt a zoning resolution, which shall have the
force and effect of law. The zoning resolution may regulate and restrict
the location, height, bulk, number of stories and size of building and
other structures, including tents, cabins, house trailers, and automobile
trailers; the percentage of lot areas which may be occupied; building
setback lines; sizes of yards, courts and other open spaces; the density
of population; the uses of building; and the uses of land for agriculture,
forestry, recreation, residence, industry, and trade, after considering
factors relating to soil conservation, water supply conservation, surface
water drainage and removal, or other uses in the unincorporated areas
of the county. Special districts or zones may be established in those
areas subject to seasonal or periodic flooding, and such regulations may
be applied as will minimize danger to life and property; Provided, the
powers created by this section shall not be exercised within the limits
of any incorporated city or village nor within the area over which a city
or village has been granted zoning jurisdiction and is exercising such
jurisdiction. At such time as a city or village excericises control over
an unincorporated area by the adoption or amendment of a zoning ordinace,
its regulations shall supersede those of the county."