South Dakota SB85 requires an election for an excess tax levy of a school district.
South Dakota SB85 mandates that a school district must hold an election for an excess tax levy. The governing body must specify the duration of the levy in the resolution. Publication requirements include at least two announcements in a legal newspaper, with specific size and spacing criteria. The announcement must include a notice of the property tax increase. The opt-out decision can be referred to a vote of the people. The election must be held before October 1 of the year prior to when the taxes are payable.
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