STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

October 28, 1970

Senator Carl T. Fischer
Fort Pierre, South Dakota 57532

OFFICIAL OPINION NO. 70-46

Election authorizing increased tax levy for general fund of school district operating an elementary school program.

Dear Senator Fischer:

In your letter dated September 14, 1970, you requested an official opinion on whether an election approving an increased in the levy under the provisions of SDCL 10-12-30 (2) is required each year or whether one election is all that is necessary as long as the school district continues to meet the requirements set forth in the statute.

SDCL 10-12-30 reads in part as follows:

The maximum levy for the general fund in all types of school districts on the assessed valuation of the taxable property of such district shall be as follows:

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(2) If the district operates only an elementary school program the maximum levy shall be twenty mills on all property and money and credit provided by law provided that, however, the maximum levy shall be thirty mills for any district operating an elementary school program and not participating in the county elementary school equalization fund, providing such a levy is approved by sixty per cent of the vote of the electors in the district.

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Chapter 102, Session Laws of 1970 repeals the statutes creating the county elementary school equalization fund effective July 1, 1971.

It is my opinion that any school district who operates only an elementary school program and has conducted an election as provided in SDCL 10-12-30 (2) and at such election the electors of such district approved by a sixty per cent of the vote of the electors in such district to increase the maximum levy for the general fund to thirty mills, that as long as such district continues to meet the statutory requirements set forth in such statute that the increased levy continues to be authorized.

Respectfully submitted,

Gordon Mydland
Attorney General