Nebraska Revised Statutes Chapter 79. Schools § 79-599. Pupil;  attend school in adjoining state;  application;  contents

In counties which are contiguous to the boundary line of this state, the parent or legal guardian of any pupil authorized or required to attend any of grades kindergarten through twelve may apply for authority for such pupil to attend school in a district in an adjoining state. Such application shall be made on or before August 15 of each year to the school board or board of education of the school district in which the parent or guardian resides and shall specify the district in the adjoining state to which the parent or guardian seeks to send the pupil. The application also shall state whether any of the following conditions exists: (1) The pupil lives nearer an attendance center in the proposed receiving district than in the district of residence;  (2) natural barriers such as rivers cause transportation difficulties within the district of residence;  (3) road conditions from the pupil's home to the school in the proposed receiving district are better than to the school in the district of residence;  (4) travel time would be less to the school in the proposed receiving district;  or (5) educational advantages for the pupil exist in the proposed receiving district.