Neb. Rev. Stat. § 79-5,104: Class I, II, or III school district; tuition of pupil attending school outside of district; payment, when.

The school board or board of education of any Class I, II, or III school district may, in its discretion, pay the regular school tuition for any pupil residing in such school district and attending a school outside such school district when, in the opinion of the board, the best interests of the pupil or the school district may so require.