(a) The school board of any reorganized school district in which there is located any orphans' home, home for the friendless, children's home, other institutions for the care of orphans or other children or any institution to which children are assigned by any court for any reason, may at the discretion of such board permit any children who are inmates of such homes or institutions but not legal residents in such district to attend the public schools in said district; and the district of residence shall be liable for the tuition of such pupils.
(b) If a charge is made by any reorganized school district for tuition for the inmates of any homes or institutions who are in attendance in such district's schools, the officers of the homes or institutions shall submit to the school board a sworn statement setting forth the names, ages and school district liable for tuition of all children who desire to attend public schools in the district, and who are inmates thereof as of September 30 of each year, together with a blank acknowledging or disclaiming residence signed by the secretary of the reorganized school district in which the home or institution declares the legal residence of the children to be. If the sending district does not return the said blank with an acknowledgment or disclaimer within 30 days from the time it was mailed, the Secretary of Education shall withhold from Division III entitlement the tuition for such inmates from the district of residence upon receipt of a sworn statement setting forth the names, ages, tuition charges and district of legal residence, such sworn statement to be furnished by the receiving district.