Many states require Comprehensive Plans as the legal foundation for zoning ordinances. In Nebraska, cities of the Primary Class (Lincoln) are required to have a Comprehensive Plan if they wish to exercise zoning powers (per NE Rev Statutes 15-902). In addition, any local ordinance or resolution (in the city or county) that deals with public rights-of-way or other public improvements must be reviewed for conformity with the Comprehensive Plan (15-1104, 23-174.07).
State statute (15-1102, 23-174.05) broadly describes the types of items required to be in a Comprehensive Plan, including the pattern and intensity of land use, the provision of public facilities including transportation and other governmental services, the effective development and utilization of human and natural resources, the identification and evaluation of area needs including housing, employment, education, and health and the formulation of programs to meet such needs, surveys of structures and sites determined to be of historic, cultural, archaeological, or architectural significance or value, long-range physical and fiscal plans for governmental policies and action, and coordination of all related plans and activities of the state and local governments and agencies concerned.
The Comprehensive Plan is adopted by the Lincoln City Council and Lancaster County Board of Commissioners.