The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to the county auditor by the first of October on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district, subject to the legal dollar limitations provided by law.
S.D. Codified Laws § 10-12-29
Annual school district levy--Report to county auditor--Spread against property
Applied in 2 court decisions — leading case Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68 (1975)
Most recently applied in Spring Creek Taxpayers Ass'n v. Pennington County (June 1979)
Source: SDC 1939, § 57.0515 as added by SL 1953, ch 460, § 1; SL 1969, ch 44, § 35; SL 1971, ch 74, § 1; SL 1986, ch 126, § 22; SL 1989, ch 30, § 26; SL 1997, ch 87, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.