13-11-1
Repealed.
13-11-2
Adoption of annual school budget--Publication--Cash flow--Levy--Changes in
budget.
13-11-2.1
Contingency line item in budget--Maximum--Transfer of funds.
13-11-2.2
Repealed.
13-11-3
Report of levy amount to county auditor--Spread against property in district--General fund and special education fund report.
13-11-3.1
Repealed.
13-11-3.2
Amendment of budget to utilize unobligated resources.
13-11-3.3
Levy to be subject to legal dollars and cents limitations.
13-11-4
District funds appropriated to payment of judgment.
13-11-5, 13-11-6.
Repealed.
13-11-7
Monthly payments to school districts--Interest on late payments--Statements to
business manager.
13-11-8
Encumbrance of budget unexpended from prior fiscal year--Resolution--Detailed listing.
13-11-9
Levy of district sending students to another district.
13-11-10
Weighted average tax levy of receiving districts.
13-11-11
Use of funds raised from levy of sending district.
13-11-12
1996B school fiscal half-year.
13-11-13
Levy authorized to pay judgment against school district.
13-11-14
Refusal of school district to levy tax to pay judgment creditor--Board of county
commissioners to levy tax.
13-11-2. Adoption of annual school budget--Publication--Cash flow--Levy--Changes in budget.
The school board shall prepare a proposed budget for the next fiscal year according to the budgeting standards prescribed by the auditor general for consideration not later than the regular meeting in the month of May. The proposed budget shall be published in the designated official newspaper not later than July fifteenth together with a notice of hearing on the budget. The budget hearing shall be held before August first. Before October first every school board shall approve a budget for the anticipated obligations of each fund, except trust and agency funds, for the school fiscal year. The budget may include an amount to provide cash flow funding according to guidelines prescribed by the auditor general. By resolution the school board shall adopt a levy in dollars sufficient to meet the school budget. Any changes in the proposed budget incorporated into the final budget shall be published in the minutes within thirty days after the final adoption of the budget.
Source: SDC 1939, § 15.2327; SL 1941, ch 64, § 1; SL 1953, ch 59, § 2; SL 1955, ch 41, ch 10, § 8; SDC Supp 1960, § 15.2208; SL 1971, ch 74, § 2; SL 1973, ch 88; SL 1975, ch 132; SL 1976, ch 115, § 2; SL 1986, ch 126, § 2; SL 1987, ch 128, § 1; SL 1995, ch 93; SL 1996, ch 105.
13-11-2.1. Contingency line item in budget--Maximum--Transfer of funds.
In preparing the school district budget, the school board may include a line item for contingencies. The line item shall be included in the annual budget and shall not exceed five percent of the total school district budget. The school board may by resolution transfer contingency funds to any budget category except capital outlay.
Source: SL 1977, ch 119, § 3.
13-11-3. Report of levy amount to county auditor--Spread against property in district--General fund and special education fund report.
The school district shall report the amount budgeted to the county auditor before October first 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 dollars and cents limitations on any of the funds as provided by law. For the general fund and special education fund, the school district may report the levy in dollars or dollars per one thousand dollars of taxable valuation.
Source: SDC 1939, § 15.2526; SL 1955, ch 41, ch 10, § 8; SDC Supp 1960, § 15.2208; SL 1971, ch 74, § 3; SL 1975, ch 128, § 76; SL 1986, ch 126, § 4; SL 1987, ch 128, § 3; SL 1997, ch 86, § 1; SL 1997, ch 87, § 1; SL 1998, ch 86, § 1; SL 2016, ch 83, § 3.
13-11-3.2. Amendment of budget to utilize unobligated resources.
Subsequent to final adoption of the budget, the school board, upon adoption of a resolution setting forth the source of funds and the intended purpose for their use, may amend the budget to utilize available unobligated resources.
Source: SL 1975, ch 131, § 1; SL 1977, ch 119, § 2; SL 1982, ch 136.
13-11-3.3. Levy to be subject to legal dollars and cents limitations.
The levy as determined by the state superintendent shall be subject to the legal dollars and cents limitations as applied against equalized taxable values.
Source: SL 1986, ch 126, § 5.
13-11-4. District funds appropriated to payment of judgment.
Any unobligated surplus fund in the treasury of the school district at the end of the fiscal year may be appropriated to the payment of a judgment.
Source: SL 1955, ch 41, ch 10, § 37; SDC Supp 1960, § 15.2237; SL 1975, ch 128, § 77.
13-11-7. Monthly payments to school districts--Interest on late payments--Statements to business manager.
The county auditor shall transfer, by the twentieth day of the month, all money received during the prior month on behalf of each school district to each district. Any county failing to distribute the receipts within the time prescribed is subject to an interest charge of one percent per month based on the receipts for the first thirty days of delinquency or part thereof and thereafter, one percent per month for each month or part thereof. When any funds which have been collected by the county for the district from taxes or from any other source are remitted to the district, the county auditor shall send to the school district business manager a statement showing the exact source and amount of the funds. The statement shall be made in a form and contain information prescribed by the secretary of the Department of Education.
Source: SL 1955, ch 41, ch 10, § 9; SDC Supp 1960, § 15.2209; SL 1975, ch 128, § 78; SL 1976, ch 112; SL 1980, ch 121; SL 1984, ch 114, § 2; SL 1989, ch 140; SL 2003, ch 272, § 63.
13-11-8. Encumbrance of budget unexpended from prior fiscal year--Resolution--Detailed listing.
The school board may by resolution at its first meeting in July encumber that portion of the unexpended budget from the prior fiscal year for which legal obligations were incurred but were not paid. The resolution shall state the budget account and amount encumbered. The business manager shall keep a detailed listing by payee and amount supporting such amount shown in the resolution.
Source: SL 1976, ch 111.
13-11-9. Levy of district sending students to another district.
For any school district that is sending its students to an adjoining school district pursuant to § 13-15-1.3, the county auditor shall spread a levy over the taxable property of the sending school district sufficient to raise the sending school district's tax levy per one thousand dollars of taxable valuation up to the weighted average tax levy per one thousand dollars of taxable valuation of the receiving school districts. The weighted average tax levy shall be calculated pursuant to § 13-11-10. This section does not apply to a school district that operates a secondary school or to a school district that does not receive or accept state aid pursuant to chapter 13-13, or enters into contractual agreements pursuant to § 13-15-11.
Source: SL 1991, ch 137, § 2; SL 1992, ch 117, § 1; SL 1998, ch. 85, § 1; SL 1998, ch 89, § 6.
13-11-10. Weighted average tax levy of receiving districts.
In implementing the terms of § 13-11-9, a separate weighted average tax levy of the receiving districts shall be calculated for agricultural property, owner-occupied single-family dwelling property, and for nonagricultural property for each sending school district as follows:
(1) The levy per thousand dollars of taxable valuation for agricultural property for each receiving school district shall be multiplied by the number of children from the sending school district to whom the receiving school district is providing educational services;
(2) Add together the products from subdivision (1) for each receiving school district;
(3) Divide the sum from subdivision (2) by the total number of students that the contracting school district is sending to the receiving school districts pursuant to § 13-15-1.3. The quotient is the weighted average tax levy per one thousand dollars of taxable valuation for agricultural property;
(4) The weighted average tax levy per thousand dollars of taxable valuation for owner-occupied single-family dwellings and nonagricultural property shall be obtained by repeating the procedure outlined in subdivisions (1) to (3), inclusive, for each class of property; and
(5) The sum of the levies assessed for all funds in the sending district shall be equal to or greater than the sum of all levies for all funds in the receiving district.
The above calculations do not include students receiving educational services from an out-of-state school district nor the tax levy of any out-of-state school district.
Source: SL 1991, ch 137, § 3; SL 1992, ch 117, § 2; SL 1999, ch 79, § 1; SL 2003, ch 96, § 1; SL 2008, ch 44, § 20, eff. July 1, 2009.
13-11-11. Use of funds raised from levy of sending district.
The money raised by the levy provided in § 13-11-9 shall be used to fund any budget expense of the sending district, and the remaining balance shall be paid by the county treasurer on a pro rata basis for each child to the business manager for the adjoining in-state school district that is providing the educational services to the children of the sending school district pursuant to § 13-15-1.3.
Source: SL 1991, ch 137, § 5; SL 1992, ch 117, § 3.
13-11-12. 1996B school fiscal half-year.
The period of July 1, 1996, to December 31, 1996, shall be known as the 1996B school fiscal half-year.
Source: SL 1995, ch 94, § 2.
13-11-13. Levy authorized to pay judgment against school district.
If a final judgment is obtained against any school district, the school board shall levy a tax upon the taxable property in the school district for the payment of the judgment and the tax shall be collected as other school taxes. The tax may not be greater than one-half percent of the taxable valuation of the school district in any one year, and shall be exclusive of the maximum levies as provided by law. The levy may be repeated until the judgment is paid. No execution may issue against any school district.
Source: SL 1996, ch 107, § 1.
13-11-14. Refusal of school district to levy tax to pay judgment creditor--Board of county commissioners to levy tax.
If the school board refuses or fails to levy the tax required by § 13-11-13, the judgment creditor may apply to the board of county commissioners, who shall levy the tax upon the property of the school district. When collected the money shall be paid by the county auditor to the judgment creditor in the same manner that money is delivered to the treasurer of the school district.
Source: SL 1996, ch 107, § 2.
