Neb. Rev. Stat. § 79-213
No school district shall receive any portion of state funds pursuant to the Tax Equity and Educational Opportunities Support Act unless school has been actually taught in the district by a legally certificated teacher for the length of time required by law or unless the pupils residing in the district have attended school in another district for the length of time required by law. At the discretion of the State Board of Education, the closing of a school shall not prevent a district from being accredited or receiving its proper share of state funds when epidemic sickness or severe storm conditions prevail to such an extent that the school board in any district deems it advisable to close any or all schools within the district or when the destruction of the schoolhouse makes it impossible to continue the school. Such sickness, storm conditions, or destruction of the schoolhouse shall be sworn to by the secretary of the school board and the oath filed with the State Board of Education if the school board of the school district is proposing to offer fewer hours than required by law.
Neb. Rev. Stat. § 79-213