STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

June 11, 1971

Richard Kolker
State's Attorney, Brown County
Aberdeen, South Dakota 57401

OFFICIAL OPINION NO. 71-20

Application of mill levy to property in combined districts

Dear Mr. Kolker:

you have requested my official opinion on the following factual situation:

... On the 4th day of December, 1969, the State Commission on Elementary and Secondary Education pursuant to the provisions of SDCL 13-6-8.3 combined Aberdeen Independent School District No. 32, to be effective July 1,1970.

After July 1, 1970, the county auditor spread the mill levy for the school district budget over all property in the then existing Aberdeen Independent District.

Based on this fact situation you have inquired:

Does the mill levy for the Aberdeen Independent School District No. 32 attach and must it be levied on the newly attached common school district for the entire year 1970 or should the mill levy for the old common school district No. 20-1 apply for and be effective until July 1, 1970 and should thereafter the mill levy of the Aberdeen Independent School District No. 32 apply for the balance of the year of 1970.

SDCL 10-12-29 provides that the district levy is reported to the county 1uditor by August 15th and thereafter the county auditor levies this tax. The tax is levied on the valuation of 1970 based on the required budget for 1971 and therefore would take into account any adjustment made by the State Commission in adjusting assets between the districts. There is no provision in state law for one levy to apply for a part of a year and another for the balance of the year. In my opinion, the county auditor used the proper levy for the district and the same would be applicable for the entire year.

Respectfully submitted,

Gordon Mydland
Attorney General