Neb. Rev. Stat. § 79-488: Districts; reduction in size through acquisition of land by United States; attachment of remainder; apportionment of funds.

When a district is reduced in size by the purchase or appropriation of land by the United States for any defense, flood control, irrigation, or war project, the district to which such remaining part is attached shall receive a pro rata share of all funds based upon the ratio of taxable valuation of the remaining part to the total taxable valuation of the former district as determined at the last current valuation.