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.