When any school board or board of education authorizes attendance at a school in an adjoining state pursuant to sections 79-599 to 79-5,103, the sending district shall pay to the receiving district tuition for each pupil for each day the pupil is actually enrolled in the receiving district up to one hundred eighty-five days per year. The daily rate of tuition shall be equal to the amount of the actual per pupil per day operating expense of the receiving district for the preceding school year.
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