Dunno about Nebraska but in WV a town is usually unincorporated and a city is always incorporated. The difference being that a city guarantees certain functions like trash removal, professional cops and fire dept, street maintenance, etc. A town may or may not have those services and they are not guaranteed. Cities are also allowed to charge B&O taxes and other fees while towns are not. 
We looked into buying land and a home on a lake up in Maine in an unincorporated area .
Then I began to look into what unincorporated meant in that State. No Police but the State that has 3 people to travel over 400 square miles each and will respond to an emergency in 3 weeks. Reminded me of living in Tenn.
Mail, have to go 20 miles to the local post office, no RFD in that area. Fire Department was non existent, barn burns down that was your problem.
Interesting place to live, if one had kids it was a 5 mile walk to the bus stop and an hour ride to and from school.
Power lines leaning in all different directions from bears and Moose rubbing on them, one fall over and it is a month or more to restore power.
Come fall, head out to post 200 no hunting signs on the trees, come dark the woods resound with the sound of gun fire as people Jack Light the deer on your property. Have to ignore them or they will shoot you.
Every thing needs a back up. a out door privy, and a hand pump in the kitchen. A wood burning stove to cook on and a root cellar to store food.
The Property we looked at had a 3 bedroom home in good shape, with all this, and 20 feet from the lake with a dock and 40 acres of woods, the price was $50,000. taxes I believe were about $500.00 a year being Maine.
A fun place to retire to had we been much younger and into the living as our g-g-grand parents had.