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(1) A local school board may by written agreement pay the tuition of a child attending school in a district outside the state. Both districts shall approve the agreement and file it with the state board.
(2) The average daily membership of the child may be added to that of other eligible children attending schools within the district of residence for the purpose of apportionment of state funds.
(3)
(a) The district of residence shall bear any excess tuition costs over the state's contribution for attendance in the district of residence unless otherwise approved in advance by the state board.
(b)
(i) If a child who resides in a Utah school district's boundaries attends school in a neighboring state under this section, the state board may make an out-of-state tuition payment to the Utah school district of residence.
(ii) If the state board approves the use of state funds for an out-of-state tuition payment described in Subsection (3)(b)(i), the state board shall use funds appropriated by the Legislature for necessarily existent small schools as described in Section 53F-2-304.