Nebraska Code § 79-458.01

Property encapsulated by school district; transfer; procedure.
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Any landowner or group of landowners whose property is a part of a school district and is encapsulated by another school district may, upon filing a notarized affidavit with the county assessor, have such property become a part of the school district by which it is encapsulated if neither school district is a member of a learning community. The transfer shall take place on January 1 next following the filing of the affidavit. Any student resident of such property shall be counted as a resident of the district from which the property was transferred until the close of the school year in which the transfer becomes effective.
For purposes of this section, encapsulated by means entirely within.

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