South Dakota § 13-37-16 - District tax levy--School district special education fund--Exclusion.
Full text of South Dakota South Dakota Codified Laws § 13-37-16 — District tax levy--School district special education fund--Exclusion., with citation guidance and answers to common questions.
§ 13-37-16. District tax levy--School district special education fund--Exclusion.
For taxes payable in 2027, and each year thereafter, the school board shall levy no more than one dollar and forty-four and nine-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.
Source: 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; SL 2026, ch 44, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 13-37-16
What does South Dakota Codified Laws § 13-37-16 cover?
Section 13-37-16 ("District tax levy--School district special education fund--Exclusion.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 13-37-16?
A common citation format is "South Dakota Codified Laws § 13-37-16" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 13-37-16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.