South Dakota § 13-37-16 District tax levy--School district special education fund--Exclusion.

South Dakota Statutes

§ 13-37-16 — District tax levy--School district special education fund--Exclusion.

South Dakota § 13-37-16

Title 13EDUCATION

Ch. 13-35SPECIAL ASSISTANCE AND RELATED SERVICES

This text of South Dakota § 13-37-16 (District tax levy--School district special education fund--Exclusion.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 13-37-16 (2026).

Text

For taxes payable in 2026, and each year thereafter, the school board shall levy no more than one dollar and forty-six and two-tenths cents per thousand dollars of taxable valuation, as a special levy in addition to all other levies authorized by law for the amount so determined to be necessary, and the levy must be spread against all of the taxable property of the district. The proceeds derived from the levy constitute a school district special education fund of the district for the payment of costs for the special education of all children in need of special education or special education and related services who reside within the district pursuant to the provisions of §§ 13-37-8.4 to 13-37-8.10 , inclusive. The levy in this section is based on valuations where the median level of assess

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For taxes payable in 2026, and each year thereafter, the school board shall levy no more than one dollar and forty-six and two-tenths cents per thousand dollars of taxable valuation, as a special levy in addition to all other levies authorized by law for the amount so determined to be necessary, and the levy must be spread against all of the taxable property of the district. The proceeds derived from the levy constitute a school district special education fund of the district for the payment of costs for the special education of all children in need of special education or special education and related services who reside within the district pursuant to the provisions of §§ 13-37-8.4 to 13-37-8.10 , inclusive. The levy in this section is based on valuations where the median level of assessment represents eighty-five percent of market value as determined by the Department of Revenue. The total amount of taxes that would be generated at the levy pursuant to this section is considered local effort. Money in the special education fund may be expended for the purchase or lease of any assistive technology that is directly related to special education and specified in a student's individualized education plan. This section does not apply to real property improvements.

Legislative History

SDC Supp 1960, § 15.3004 (12) as added by SL 1965, ch 53, § 2; SL 1966, ch 43; SL 1968, ch 51, § 6; SL 1969, ch 58; SL 1975, ch 128, § 239; SL 1976, ch 122, § 3; SL 1989, ch 87, § 15N; SL 1990, ch 195, § 1; SL 1995, ch 101, § 14; SL 1998, ch 96, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 78, § 4; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 79, § 7; SL 2014, ch 91, § 1; SL 2015, ch 95, § 1; SL 2016, ch 93, § 1; SL 2017, ch 76, § 4; SL 2018, ch 92, § 3; SL 2019, ch 85, § 1; SL 2020, ch 59, § 1; SL 2021, ch 73, § 13; SL 2021, ch 78, § 3; SL 2022, ch 41, § 3; SL 2023, ch 30, § 3; SL 2024, ch 59, § 3; SL 2025, ch 47, § 3.