Neb. Rev. Stat. § 79-747

In order to finance each school district's participation in the interdistrict school agreement pursuant to sections 79-745 to 79-747 , a school district may levy a tax, in addition to any tax levy for general or other school purposes, not to exceed ten cents on each one hundred dollars upon the taxable value of all the taxable property in the district. The tax shall be levied, paid, and collected in the same manner as other school district taxes. Such additional tax levy shall be used only for payment by the school district of the costs it incurs as a result of its participation in the interdistrict agreement.