(1) The board of a school district may admit nonresident pupils to the schools of the district. The board shall determine the rates of tuition of the nonresident pupils and shall collect the tuition.

    (2) Tuition for grades K to 6 shall not exceed 25% more than the operation cost per capita for the number of pupils in membership in grades K to 12.

    (3) Tuition for grades 7 to 12 shall not exceed 12-1/2% more than 115% of the operation cost per capita for the number of pupils in membership in grades K to 12.

    (4) In a school district not maintaining grades above the eighth grade, the tuition shall not exceed 25% more than the operation cost per capita for the number of pupils in membership in grades K to 8.

    (5) The operation costs and membership figures of the preceding fiscal year shall be used. The per capita cost used shall not include moneys expended for school sites, school building construction, equipment, payment of bonds, or other purposes not properly included in operation costs as determined by the state board.

    (1) The board of a school district which does not maintain grades above the eighth grade shall pay the tuition of a pupil, resident of the district who has completed the eighth grade, to a school district maintaining a high school which is approved for the collection of high school tuition by the state board. The board of a school district which maintains grades above the eighth grade, which are not approved for the collection of tuition by the state board, may pay the tuition of a pupil resident of the district and eligible to attend the unapproved grades, to a school district approved for the grade attended for the collection of tuition by the state board. The board shall pay the expense of daily transportation during school days for pupils attending high school in other districts.

    (2) If directed by a majority vote of the school electors, the board of a school district maintaining a legal high school under section 1407 shall discontinue the high school. The board shall pay the tuition and transportation for its high school pupils to other districts, upon agreement with each board of the school districts of attendance.

     A high school approved for the collection of high school tuition shall be a school district operating grades above the eighth grade having 1 of the following:

    (a) Twelve grades with at least 3 teachers devoting their entire teaching time to the work of the seventh to twelfth grades.

    (b) Twelve grades with at least 2 teachers devoting their entire teaching time to the work of the ninth to twelfth grades.

    (c) Nine grades with at least 1 teacher devoting the teacher's entire teaching time to the work of the seventh to ninth grades.

    (d) Ten grades with at least 1 teacher devoting the teacher's entire teaching time to the work of the ninth and tenth grades, or the eighth to tenth grades.

    (e) Eleven grades with at least 2 teachers devoting their teaching time to the work of the ninth to eleventh grades, or the eighth to eleventh grades.

     High school tuition for pupils who have completed 8 grades of work as evidenced by the written statement of the superintendent of the school district in which the pupils reside, or by the written statement of the intermediate superintendent for pupils residing in a district not employing a superintendent, shall be paid by the board of the resident district by agreement with the board of the district of attendance.

    (1) In a state bordering on this state, the nearest and the next nearest approved high schools by the nearest traveled road, to the residence of a parent or guardian of a pupil of this state qualified to have tuition paid under section 1406 shall be considered legal high schools to which a school district not maintaining a legal high school is permitted to pay high school tuition and transportation if the high school maintains a school year of at least 9 months. If the eligible pupil desires to attend the high school in a border state, the entire tuition and transportation shall be paid as provided for the paying of the tuition and transportation to high schools in this state. If elementary grades are maintained in connection with the high school in a state bordering on this state, it shall be considered a legal school with which the board of a school district which votes to discontinue elementary grades wholly or in part may pay elementary tuition and transportation.

    (2) A school district in a state bordering this state, which maintains a class for special instruction of a vocational-technical education approved by the state board for residents of this state, shall be considered a legal school district with which the board of a school district which does not maintain the specialized instruction may contract to enroll resident pupils. The board shall pay for tuition and transportation of resident students as approved by the state board. While in attendance at an approved vocational-technical course the pupils may be counted in the resident district's membership for state aid under school district child accounting rules of this state.

    (1) The board of a school district may use general funds or funds received from state school aid for the purpose of paying tuition and transportation to another school district or districts of resident pupils, even though the grades in which the pupils may be enrolled are maintained within the district.

    (2) The board of a school district may use general funds or state school aid for the purpose of paying tuition and transportation to another school district or districts of pupils in cases where the pupils live nearer established bus lines of another district or nearer by the nearest travelled road to the school in another district than to the school in their own district.

     If nonresident pupils, their parents, or guardians pay school taxes in a school district and the pupils are admitted to schools in the district, the amount of the total current school taxes shall be credited on the pupils' tuition and transportation in a sum not to exceed the amount of the tuition and transportation. The pupils, their parents, or guardians shall be required to pay tuition and transportation only for the difference therein.