Nebraska Revised Statute 79-415
Chapter 79 Section 415
Changes in boundaries; creation of new district; affiliation; how initiated.
(1) In addition to the petitions of legal voters pursuant to section 79-413, changes in boundaries and the creation of a new school district from other districts may be initiated and accepted by the school board or board of education of any district that is not a member of a learning community.
(2) In addition to the petitions of legal voters pursuant to section 79-413, the affiliation of a Class I district or portion thereof with one or more Class II, III, IV, or V districts may be initiated and accepted by:
(a) The board of education of any Class II, III, IV, or V district; and
(b) The school board of any Class I district in which is located a city or incorporated village.
An accepted affiliation petition is not a contract; rather, it creates a new school system. State ex rel. Fick v. Miller, 255 Neb. 387, 584 N.W.2d 809 (1998).