Neb. Rev. Stat. § 79-234

(1) An enrollment option program is hereby established to enable any kindergarten through twelfth grade Nebraska student to attend a school in a Nebraska public school district in which the student does not reside subject to the limitations prescribed in section 79-238 . The option shall be available once during elementary school, once during middle school or junior high school, and once during high school for a total of three times to each student, except that the option does not count toward such limitation if such option meets, or met at the time of the option, one of the following criteria: (a) The student relocates to a different resident school district, (b) the option school district merges with another district, (c) the student will have completed either the grades offered in the school building originally attended in the option school district or the grades immediately preceding the lowest grade offered in the school building for which a new option is sought, (d) the option would allow the student to continue current enrollment in a school district, (e) the option would allow the student to enroll in a school district in which the student was previously enrolled as a student, or (f) the student is an open enrollment option student. Sections 79-232 to 79-246 do not relieve a parent or guardian from the compulsory attendance requirements in section 79-201 . (2) The program shall not apply to any student who resides in a district which has entered into an annexation agreement pursuant to section 79-473 , except that such student may transfer to another district which accepts option students.