South Dakota § 42-2-5 - School district tax levy for recreational purposes--Approval by rural and urban voters--County appropriation.
Full text of South Dakota South Dakota Codified Laws § 42-2-5 — School district tax levy for recreational purposes--Approval by rural and urban voters--County appropriation., with citation guidance and answers to common questions.
§ 42-2-5. School district tax levy for recreational purposes--Approval by rural and urban voters--County appropriation.
Any school district delegating the operation of a recreational system to a recreation board may levy a tax of not to exceed one dollar per thousand dollars of taxable valuation on all taxable property, which levy shall be in addition to all other levies and exclusive of any levy limitations, when voted for such purpose, by a majority vote of the electors at a regular or special election. Such levy may not be authorized unless the elections are conducted in a manner as to provide separate returns and canvass of votes for rural and urban populations, where rural property would be subject thereto, and the issue carries in both areas. A county delegating the operation of a recreational system to a recreation board shall appropriate the required revenue from the county general fund.
Source: SDC 1939, § 53.0302; SL 1971, ch 242; SL 1978, ch 62, § 31; SL 1985, ch 77, § 27.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 42-2-5
What does South Dakota Codified Laws § 42-2-5 cover?
Section 42-2-5 ("School district tax levy for recreational purposes--Approval by rural and urban voters--County appropriation.") 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 § 42-2-5?
A common citation format is "South Dakota Codified Laws § 42-2-5" (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 § 42-2-5 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.