Nebraska Revised Statutes Chapter 79. Schools § 79-103. Classification of school districts; how determined

The number of inhabitants in any school district shall, for the purpose of determining the class to which such district belongs, be the number of inhabitants ascertained by the most recent United States census or by a certified census taken of the district at the direction of the school board or board of education of the school district and approved by the State Board of Education. The school board or board of education of any school district is authorized to contract for a special United States Census of the district if the board determines that such a census is necessary.