reduce to zero mill levies for property taxation.

26.302.17 101st Legislative Session 58

2026 South Dakota Legislature
Senate Bill 58

Introduced by: Senator Carley

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An Act to reduce to zero mill levies for property taxation. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That a NEW SECTION be added to chapter 4-7: 3
The Bureau of Finance and Management shall recommend to the Joint Committee 4
on Appropriations an amount to be appropriated each year to be transferred to political 5
subdivisions of this state for their necessary expenditures. 6
Section 2. That § 7-25-1 be AMENDED: 7
7-25-1. The board of county commissioners may levy a tax not to exceed ninety 8
zero cents per thousand dollars of taxable valuation to be used or paid into a fund for the 9
purpose of acquiring a site, constructing, renovating, improving, remodeling, altering, 10
adding to, repairing, erecting, or maintaining a courthouse, office, jail building, county 11
exhibition buildings building, 4 -H and extension buildings, grandstands building, 12
grandstand and bleachers, highway maintenance buildings building, or public library. The 13
county may cooperate in a joint undertaking for any of the foregoing purposes with any 14
other county, municipality or school district. The levy authorized by this section is in 15
addition to the levy authorized in § 10-12-21. The proceeds of the levy authorized by this 16
section may be pledged by the county to payments under an agreement entered into 17
pursuant to § 7-25-19 without regard to the limitations of § 7-25-3. 18
Section 3. That § 7-27-1 be AMENDED: 19
7-27-1. The county commissioners may erect, maintain, repair, remodel, and 20
otherwise improve upon any ground owned or acquired by purchase, including by contract 21
for deed or lease with purchase option, lease, gift, bequest, or otherwise, any building to 22
be used for the exhibition of stock, farm produce, school work, and domestic arts, or for 23
the sale of livestock, or for farmers' or other meetings or any other purpose which in the 24
26.302.17 2 58
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discretion of the county commissioners is to the benefit of the best interests of the county. 1
The board may purchase, including by contract for deed or lease with purchase option, 2
lease, or otherwise acquire by gift, bequest, or otherwise, any other real property in the 3
county with or without buildings thereon, or lease space in any building within the county, 4
for any of the above specified above-specified purposes. The county commissioners may 5
levy a tax for any of the these purposes not to exceed thirty zero cents per thousand 6
dollars of taxable valuation of taxable property in the county. The levy authorized by this 7
section is in addition to the levy authorized in § 10-12-21. 8
Section 4. That § 10-12-13 be AMENDED: 9
10-12-13. The board of county commissioners may levy an annual tax , not 10
exceeding zero dollars per thousand dollars of taxable valuation, as a reserve fund to be 11
accumulated and used for the purpose of maintaining, repairing, constructing, and 12
reconstructing roads and bridges as follows: 13
(1) A levy not to exceed one dollar and twenty cents per thousand dollars of taxable 14
valuation, if the total taxable valuation of the county is one billion dollars or less; 15
(2) A levy not to exceed ninety cents per thousand dollars of taxable valuation, if 16
the total taxable valuation of the county is more than one billion dollars but less than two 17
billion dollars; and 18
(3) A levy not to exceed sixty cents per thousand dollars of taxable valuation, if 19
the total taxable valuation of the county is two billion dollars or more. 20
Money in the fund may be expended in the laying out, marking, maintaining, 21
constructing, and reconstructing roads and maintaining, constructing, and reconstructing 22
bridges, under the jurisdiction of the board of county commissioners. The tax levy shall 23
be is in addition to all other levies authorized to be made by the board of county 24
commissioners for road and bridge purposes provided for in § 10-12-21. The proceeds of 25
such the levy shall must be placed in a special fund to be known as the county highway 26
and bridge reserve fund. Any increased tax levy imposed pursuant to this section is 27
exempt from the provisions of chapter 10-13, if the county establishes the amount of 28
revenue payable from taxes on real property pursuant to § 10-12-13.1. 29
The total amount of revenue payable from any increased tax levy imposed pursuant 30
to this section may increase no more than the lesser of three percent or the index factor, 31
as defined in § 10-13-38, over the amount of revenue payable in the preceding year. After 32
applying the index factor, a county may increase the revenue payable from taxes on real 33
property above the limitations provided by this section by the percentage increase of value 34
26.302.17 3 58
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resulting from any improvements or change in use of real property and any adjustments 1
in taxation of property separately classified and subject to statutory adjustments and 2
reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-113, only if 3
assessed the same as property of equal value. 4
Section 5. That § 10-12-21 be AMENDED: 5
10-12-21. The Except for a levy imposed pursuant to § 10-12-21.1, the total 6
annual county tax levy for all purposes may not exceed twelve zero dollars per thousand 7
dollars of taxable valuation. 8
Section 6. That § 10-12-21.1 be AMENDED: 9
10-12-21.1. A county may levy taxes in addition to the limit prescribed in § 10-10
12-21 for the following purposes: 11
(1) Accumulation for all county buildings and structures pursuant to §§ 7-25-1, 7-12
27-1, and 34-8-5; 13
(2) Accumulations for interest and principal payments on all county bonds, 14
long-term indebtedness, and judgments pursuant to §§ 7-18-7, 7-22-11, 7-24-18, and 15
41-18-6; 16
(3) For the highway and bridge reserve fund pursuant to § 10-12-13; 17
(4) For the snow removal and emergency disaster fund pursuant to § 34-5-2; 18
(5) For a railroad authority pursuant to § 49-17A-22; 19
(6) For regional airport authorities pursuant to § 50-6A-24; 20
(7) For secondary roads pursuant to § 31-12-27; 21
(8) For fire protection pursuant to § 34-31-3. 22
Section 7. That § 10-12-28 be AMENDED: 23
10-12-28. The Except for a levy imposed pursuant to § 10-12-27, the total rate 24
of the annual tax levy in civil townships may not exceed three zero dollars per thousand 25
dollars of taxable valuation. 26
Section 8. That § 10-12-28.1 be AMENDED: 27
10-12-28.1. If the allowable tax levy for a township in § 10-12-28 is insufficient 28
to meet other allowable expenses, fire protection expenses, and expenses for emergency 29
medical services, an additional annual tax for the purpose of providing fire protection and 30
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emergency medical services may be levied. However, the The additional levy may not 1
exceed one dollar and twenty cents zero dollars per thousand dollars of taxable valuation 2
within the township. 3
Section 9. That § 10-12-28.2 be AMENDED: 4
10-12-28.2. The voters of an organized civil township at the annual township 5
meeting may authorize an annual property tax levy not to exceed fifty zero cents per 6
thousand dollars of the taxable valuation of the township for the secondary road capital 7
improvement fund for projects and purposes as defined in § 31-13-3.1. The secondary 8
road capital improvement tax levy authorized by this section is in addition to the levies 9
authorized in §§ 10-12-28 and 31-13-22. Any tax levy imposed pursuant to this section 10
is exempt from the tax limitations imposed on a township pursuant to chapter 10-13. 11
Section 10. That § 10-12-32 be AMENDED: 12
10-12-32. In municipalities, the levy may not exceed twenty-seven zero dollars 13
per thousand dollars of taxable valuation. 14
Section 11. That § 10-12-42 be AMENDED: 15
10-12-42. For taxes payable in 2026 2027, and each year thereafter, the 16
maximum levy for the general fund of a school district is as follows: 17
(1) The maximum tax levy is five dollars and twenty -one and one-tenth cents per 18
thousand dollars of taxable valuation, subject to the limitations on agricultural property 19
as provided in subdivision (2) of this section and owner -occupied property as provided in 20
subdivision (3) of this section; 21
(2) The maximum tax levy on agricultural property for the school district is one 22
dollar and twelve and five -tenths cents per thousand dollars of taxable valuation. If the 23
district's levies are less than the maximum levies as stated in this section, the levies must 24
maintain the same proportion to each other as represented in the mathematical 25
relationship at the maximum levies; and 26
(3) The maximum tax levy for an owner -occupied single-family dwelling pursuant 27
to § 10-13-40 for the school district is two dollars and fifty-one and eight-tenths cents per 28
thousand dollars of taxable valuation. If the district's levies are less than the maximum 29
levies as stated in this section, the levies must maintain the same proportion to each other 30
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as represented in the mathematical relationship at the maximum levies zero dollars and 1
zero cents per thousand dollars of taxable valuation. 2
All levies in this section must be imposed on valuations where the median level of 3
assessment represents eighty -five percent of market value as determined by the 4
Department of Revenue. These valuations must be used for all school funding purposes. 5
If the district has imposed an excess levy pursuant to § 10-12-43, the levies must 6
maintain the same proportion to each other as represented in the mathematical 7
relationship at the maximum levies in this section . The school district may elect to tax at 8
less than the maximum amounts set forth in this section as effective for taxes payable in 9
2026. 10
Section 12. That § 13-13-72 be AMENDED: 11
13-13-72. It is the policy of the Legislature that the appropriation for state aid to 12
education increase on an annual basis increases annually by the percentage increase in 13
local need on an aggregate statewide basis so that the relative proportion of local need 14
paid by local effort and state aid shall remain constant. For school fiscal years 2017 to 15
2022, inclusive, the proportion of local need paid by local effort and state aid shall be 16
adjusted annually to maintain the proportion between state aid and local property taxes 17
and to reflect adjustments in local effort due to the implementation of the other revenue 18
base amount as defined in § 13-13-10.1. 19
Section 13. That § 13-13-72.1 be AMENDED: 20
13-13-72.1. Any adjustments in the levies specified in § 10-12-42 made pursuant 21
to §§ 13-13-71 and § 13-13-72 shall must be based on maintaining the relationship 22
between statewide local effort as a percentage of statewide local need in the fiscal year 23
succeeding the fiscal year in which the adjustment is made. For school fiscal years 2017 24
to 2022, inclusive, the proportion of local need paid by local effort and state aid shall be 25
adjusted annually to reflect adjustments in local effort due to the implementation of the 26
other revenue base amount as defined in § 13-13-10.1. However, if If the levies specified 27
in § 10-12-42 are not adjusted to maintain this relationship, the target teacher salary as 28
defined in § 13-13-10.1 shall must be reduced to maintain the relationship between 29
statewide local effort as a percentage of statewide local need. 30
Section 14. That § 13-13-92 be AMENDED: 31
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13-13-92. The state general fund savings obtained through the state aid to 1
education formula from the difference between the school general fund levy for agriculture 2
property for taxes payable in 2018 pursuant to §§ 13-13-71, 13-13-72, and 13-13-72.1, 3
and the agriculture property levy adopted by legislative action for taxes payable in 2018, 4
are in place until July 1, 2040. 5
Section 15. That § 13-16-7 be AMENDED: 6
13-16-7. The schoolExcept to pay the principal and interest on indebtedness of 7
the district, the board of any school district of this state may at the board's discretion 8
authorize an annual levy of a tax not to exceed three zero dollars per thousand dollars of 9
taxable valuation on the taxable valuation of the district for the capital outlay fund for 10
assets as defined by § 13-16-6 or for the district's obligations under a resolution, lease -11
purchase agreement, capital outlay certificate, or other arrangement with the Health and 12
Educational Facilities Authority. Taxes collected pursuant to the levy may be irrevocably 13
pledged by the school board to the payment of principal of and interest on installment 14
purchase contracts or capital outlay certificates entered into or issued pursuant to § 13-15
16-6 or 13-16-6.2, or lease-purchase agreements or other arrangement with the Health 16
and Educational Facilities Authority and, so long as any capital outlay certificates are 17
outstanding, installment agreement payments, lease -purchase agreements, or other 18
arrangements are unpaid, the school board of any district may be compelled by mandamus 19
or other appropriate remedy to levy an annual tax sufficient to pay principal and interest 20
thereon, but not to exceed the three dollars per thousand dollars of taxable valuation in 21
any year authorized to be levied hereby. 22
The total amount of revenue payable from the levy provided in this section may 23
not increase annually by more than the lesser of three percent or the index factor, as 24
defined in § 10-13-38, over the maximum amount of revenue that could have been 25
generated from the taxes payable in 2016. Starting with taxes payable in 2021, the total 26
amount of revenue payable from the levy provided in this section may not increase 27
annually by more than three percent over the amount of revenue that could have been 28
raised in the prior year. 29
After applying three percent, a school district may increase the revenue payable 30
from taxes on real property above the limitations provided by this section by the 31
percentage increase of value resulting from any improvements or change in use of real 32
property, annexation, minor boundary changes, and any adjustments in taxation of real 33
property separately classified and subject to statutory adjustments and reductions under 34
26.302.17 7 58
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chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-113, only if assessed the same as 1
property of equal value. For taxes payable in 2027, 2028, 2029, 2030, and 2031, an 2
increase in revenue payable to a school district allowed under this paragraph may not 3
exceed three percent. 4
A school district may increase the revenue the district receives from taxes on real 5
property above the limit provided by this section for taxes levied to pay the principal, 6
interest, and redemption charges on any bonds issued after January 1, 2009, which are 7
subject to referendum, scheduled payment increases on bonds, for a levy directed by the 8
order of a court for the purpose of paying a judgment against the school district, upon the 9
termination of a tax increment financing district pursuant to § 11-9-46, or upon the 10
application of any discretionary formula to real property pursuant to § 10-6-137. Any 11
school district created or reorganized after January 1, 2016, is exempt from the limitation 12
provided by this section for a period of two years immediately following the district's 13
creation. 14
In no year may the annual tax levy provided in this section exceed three dollars 15
per thousand dollars of taxable valuation of the school district for the current year. 16
For purposes of this section, an increase in value resulting from an improvement 17
made to an owner -occupied single -family dwelling does not include additions to, or 18
improvements of, existing structures affixed to land that result in an increase in value of 19
forty percent or less to the owner-occupied single-family dwelling. 20
Section 16. That § 13-37-16 be AMENDED: 21
13-37-16. For taxes payable in 2026 2027, and each year thereafter, the school 22
board shall levy no more than one dollar and forty-six and two-tenths cents zero dollars 23
and zero cents per thousand dollars of taxable valuation, as a special levy in addition to 24
all other levies authorized by law for the amount so determined to be necessary , and the 25
levy must be spread against all of the taxable property of the district. The proceeds derived 26
from the levy constitute a school district special education fund of the district for the 27
payment of costs for the special education of all children in need of special education or 28
special education and related services who reside within the district pursuant to the 29
provisions of §§ 13-37-8.4 to 13-37-8.10, inclusive. The levy in this section is based on 30
valuations where the median level of assessment represents eighty-five percent of market 31
value as determined by the Department of Revenue. The total amount of taxes that would 32
be generated at the levy pursuant to this section is considered local effort. Money in the 33
special education fund may be expended for the purchase or lease of any assistive 34
26.302.17 8 58
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technology that is directly related to special education and specified in a student's 1
individualized education plan. This section does not apply to real property improvements. 2
Section 17. That § 13-37-35.1 be AMENDED: 3
13-37-35.1. Terms used in chapter 13-37 mean: 4
(1) "Level one disability," a mild disability; 5
(2) "Level two disability," cognitive disability or emotional disorder; 6
(3) "Level three disability," hearing impairment, deafness, visual impairment, deaf -7
blindness, orthopedic impairment, or traumatic brain injury; 8
(4) "Level four disability," autism; 9
(5) "Level five disability," multiple disabilities; 10
(5A) "Level six disability," prolonged assistance; 11
(6) "Index factor," is the annual percentage change in the consumer price index for 12
urban wage earners and clerical workers as computed by the Bureau of Labor 13
Statistics of the United States Department of Labor for the year before the year 14
immediately preceding the year of adjustment, or three percent, whichever is less; 15
(7) "Local effort," must be calculated for taxes payable in 2026 2027 and each year 16
thereafter using a the maximum special education levy of one dollar and twenty -17
six and two-tenths cents per one thousand dollars of valuation set forth in § 13-18
37-16; 19
(8) "Allocation for a student with a level one disability," for the school fiscal year 20
beginning July 1, 2025, is $7,650.45. For each school year thereafter, the allocation 21
for a student with a level one disability must be the previous fiscal year's allocation 22
for the child increased by the index factor; 23
(9) "Allocation for a student with a level two disability," for the school fiscal year 24
beginning July 1, 2025, is $16,759.91. For each school year thereafter, the 25
allocation for a student with a level two disability must be the previous fiscal year's 26
allocation for the child increased by the index factor; 27
(10) "Allocation for a student with a level three disability," for the school fiscal year 28
beginning July 1, 2025, is $23,139.68. For each school year thereafter, the 29
allocation for a student with a level three disability must be the previous fiscal 30
year's allocation for the child increased by the index factor; 31
(11) "Allocation for a student with a level four disability," for the school fiscal year 32
beginning July 1, 2025, is $18,053.89. For each school year thereafter, the 33
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allocation for a student with a level four disability must be the previous fiscal year's 1
allocation for the child increased by the index factor; 2
(12) "Allocation for a student with a level five disability," for the school fiscal year 3
beginning July 1, 2025, is $37,039.28. For each school year thereafter, the 4
allocation for a student with a level five disability must be the previous fiscal year's 5
allocation for the child increased by the index factor; 6
(12A) "Allocation for a student with a level six disability," for the school fiscal year 7
beginning July 1, 2025, is $11,838.15. For each school year thereafter, the 8
allocation for a student with a level six disability must be the previous fiscal year's 9
allocation for the child increased by the index factor; 10
(13) "Child count," is the number of students in need of special education or special 11
education and related services according to criteria set forth in rules promulgated 12
pursuant to §§ 13-37-1.1 and 13-37-46 submitted to the Department of Education; 13
(14) "Fall enrollment," the number of kindergarten -through-twelfth-grade students 14
enrolled in all schools operated by the school district on the last Friday of 15
September of the previous school year minus the number of students for whom 16
the district receives tuition, except any nonresident student who is in the care and 17
custody of a state agency and is attending a public school and any student for 18
whom tuition is being paid pursuant to § 13-28-42.1, plus the number of students 19
for whom the district pays tuition; 20
(15) "Nonpublic school," a sectarian organization or entity accredited by the secretary of 21
education for the purpose of instructing children of compulsory school age. This 22
definition excludes any school that receives a majority of its revenues from public 23
funds; 24
(16) "Nonpublic fall enrollment," the number of children under age eighteen, who are 25
approved for alternative instruction pursuant to § 13-27-3 on the last Friday of 26
September of the previous school year plus: 27
(a) For nonpublic schools located within the boundaries of a public school 28
district with a fall enrollment of six hundred or more on the last Friday of 29
September of the previous school year, the number of kindergarten -30
through-twelfth-grade students enrolled on the last Friday of September of 31
the previous regular school year in all nonpublic schools located within the 32
boundaries of the public school district; 33
(b) For nonpublic schools located within the boundaries of a public school 34
district with a fall enrollment of less than six hundred on the last Friday of 35
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September of the previous school year, the number of resident 1
kindergarten-through-twelfth-grade students enrolled on the last Friday of 2
September of the previous school year in all nonpublic schools located 3
within this state; 4
(17) "Special education fall enrollment," fall enrollment plus nonpublic fall enrollment; 5
(18) "Local need," an amount to be determined as follows: 6
(a) Multiply the special education fall enrollment by 0.1062 and multiply the 7
result by the allocation for a student with a level one disability; 8
(b) Multiply the number of students having a level two disability as reported on 9
the child count for the previous school fiscal year by the allocation for a 10
student with a level two disability; 11
(c) Multiply the number of students having a level three disability as reported 12
on the child count for the previous school fiscal year by the allocation for a 13
student with a level three disability; 14
(d) Multiply the number of students having a level four disability as reported on 15
the child count for the previous school fiscal year by the allocation for a 16
student with a level four disability; 17
(e) Multiply the number of students having a level five disability as reported on 18
the child count for the previous school fiscal year by the allocation for a 19
student with a level five disability; 20
(f) Multiply the number of students having a level six disability as reported on 21
the child count for the previous school fiscal year by the allocation for a 22
student with a level six disability; 23
(g) When calculating local need at the statewide level, include the amount set 24
aside for extraordinary expenses defined in § 13-37-40; 25
(h) When calculating local need at the statewide level, include the amount set 26
aside for the South Dakota School for the Blind and Visually Impaired; and 27
(i) Sum the results of subdivisions (18)(a) to (h), inclusive; and 28
(19) "Effort factor," the school district's special education tax levy in dollars per thousand 29
divided by $1.262. The maximum effort factor is 1.0 zero and zero-tenths. 30
Section 18. That § 31-12A-23 be AMENDED: 31
31-12A-23. The board of trustees may cause the amount of any charges, and 32
interest and penalties on the charges, for road district service rendered or made available 33
to any land within and part of the district, which are due and unpaid on the first day of 34
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October in each year to be certified by the clerk of the district to the county auditor in the 1
manner provided in § 10-12-7 together with any taxes levied by the district for corporate 2
purposes. All amounts so certified shall must be inserted by the county auditor upon the 3
tax list of the current year and are payable and delinquent at the same time and shall 4
must incur penalty and interest and shall must be collected by the same procedure as real 5
estate taxes on the same property. In the event of a tax sale or the issuance of a tax 6
deed, the provisions of §§ 9-43-112 and 9-43-113 apply to all amounts so certified and 7
then delinquent, in the same manner as delinquent installments of special assessments. 8
Five percent of the eligible voters of the district may petition the board of trustees for 9
referendum of any special assessment or bond issue. A majority of the eligible voters of 10
the district who own the lots, tracts, or parcels of land subject to a special assessment or 11
bond issue by the road district is required for approval of the special assessment or bond 12
issue. For purposes of a referendum, if more than one person holds an interest in a lot, 13
tract, or parcel of land subject to a special assessment or bond issue, the vote for the lot, 14
tract, or parcel of land shall must be exercised as the owners may among themselves 15
determine and in no event may more than one vote be cast with respect to any one lot, 16
tract, or parcel of land in any referendum. The referendum shall must be governed, to the 17
extent applicable, by chapter 9-20. The referendum petition shall must be filed with the 18
clerk of the district within twenty days after the notice of the levy of the special assessment 19
or bond issue has been given the landowner. 20
The board of trustees may not levy any tax on real property, pursuant to this 21
section, except to pay the principal and interest payments on indebtedness of the district. 22
Section 19. That § 34-11A-20 be AMENDED: 23
34-11A-20. No Except to pay the principal and interest on indebtedness of the 24
district, no tax in excess of sixty zero cents per thousand dollars of taxable valuation upon 25
the property within an ambulance district may be levied for such by the district pursuant 26
to the provisions of this chapter. The amount of money received from the tax levy on all 27
property within the district plus the amount of money received from the imposition of any 28
special assessment within the district may not exceed the amount which would be raised 29
by a general tax levy of sixty cents per thousand dollars upon all property within an 30
ambulance district. 31
In no case may the amount of tax levy exceed the amount of funds required to 32
defray the expenses of the district for a period of one year as embraced in the annual 33
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estimate of expenses including the amount of principal and interest upon the indebtedness 1
of the district for the ensuing year. 2
However, no No district organized pursuant to this chapter is subject to any general 3
county levy for ambulance service. 4
Section 20. That § 31-12-27 be AMENDED: 5
31-12-27. Each board of county commissioners may levy annually a tax , not 6
exceeding zero dollars per thousand dollars of taxable valuation, upon the taxable 7
property within the county not included in any municipality, organized civil township, 8
improvement district organized pursuant to chapter 7-25A, or county road district 9
organized pursuant to chapter 31-12A, to carry out the provisions of § 31-12-26. If a 10
county levies a tax, the tax shall must be certified, become payable and delinquent, and, 11
if not paid, shall draw interest and penalty as other county taxes. The tax shall must be 12
used for such purposes provided in this section. 13
Section 21. That § 34-31-3 be AMENDED: 14
34-31-3. For the purpose of carrying out the provisions of §§ 34-31-1 and 34-31-15
2, the board of county commissioners may levy a tax not to exceed sixty zero cents per 16
thousand dollars of taxable valuation in the county outside the limits of any municipality 17
which that provides fire protection service. However, the The governing body of any 18
municipality may by ordinance petition the board of county commissioners to include the 19
taxable valuation within the limits of the municipality under the aforementioned levy for 20
county fire protection service. The inclusion of the taxable valuation within the limits of 21
the municipality under the levy for county fire protection service shall be is in addition to 22
the municipal levy for fire protection as provided in chapter 9-33. The proceeds of such 23
the tax shall must be used only for the purposes of §§ 34-31-1 and 34-31-2 in the county 24
in which the tax is levied and unexpended balances at the end of the fiscal year may not 25
revert to the general fund but shall must be permitted to accumulate and shall must be 26
available for carrying out the purposes of §§ 34-31-1 and 34-31-2. The levy authorized 27
by this section is in addition to the levy authorized in § 10-12-21. 28
Section 22. That § 34-31A-21 be AMENDED: 29
34-31A-21. The president and secretary shall certify the estimate provided by 30
§ 34-31A-20 to the proper county auditor or county auditors, on or before October first of 31
26.302.17 13 58
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each year. The Except to pay the principal and interest for any indebtedness of the district, 1
the auditor shall levy a tax not to exceed one dollar zero dollars per thousand dollars of 2
taxable valuation upon the taxable property within the district for the maintenance of the 3
fire protection district for the fiscal year as provided by law. 4
Section 23. That § 34-31A-22 be AMENDED: 5
34-31A-22. The rate of tax for functions authorized by this chapter may not 6
exceed sixty zero cents per thousand dollars of taxable valuation in the rural fire district 7
for the purchase of rural fire-fighting equipment in rural fire districts or for the purpose of 8
assisting and contributing to the purchase and upkeep of fire -fighting equipment in 9
adjoining first or second class municipalities or villages. 10
Section 24. That § 46A-3E-1 be AMENDED: 11
46A-3E-1. A Except to pay the principal and interest for any indebtedness of the 12
district, a water development district board of directors may levy taxes, not to exceed 13
thirty zero cents per thousand dollars of taxable valuation in the district, for the purposes 14
of chapters 46A-1, 46A-2, and 46A-3A to 46A-3E, inclusive. If an area is included in more 15
than one district, the tax levy payable to each of the water development districts is 16
determined by multiplying the greater of the overlapping water development districts' 17
levies by each water development district's taxing fraction. Each district's taxing fraction 18
is determined by dividing that district's proposed tax levy for the overlapped area by the 19
sum of all water development districts' levies for the overlapped area. 20
Section 25. That § 50-6A-24 be AMENDED: 21
50-6A-24. In counties or municipalities supporting airport authorities, a levy in 22
addition to all other levies permitted by law, not to exceed two dollars and forty cents zero 23
dollars per thousand dollars of taxable valuation of property in such county or municipality, 24
may be made for such purposes, but such county levy may not apply to any municipality 25
levying hereunder. 26
Section 26. That § 13-13-71 be REPEALED. 27
If local effort increases on a statewide aggregate basis by a greater percentage 28
than local need on a statewide aggregate basis from any one year to the next, for the 29
following year each of the levies specified in subdivision 13-13-10.1(13) shall be reduced 30
26.302.17 14 58
Underscores indicate new language.
Overstrikes indicate deleted language.
proportionally so that the percentage increase in local effort on a statewide aggregate 1
basis equals the percentage increase in need on a statewide aggregate basis. 2
Section 27. That § 13-37-16.2 be REPEALED. 3
If local effort increases on a statewide aggregate basis by a greater percentage 4
than local need on a statewide aggregate basis from any one year to the next, for the 5
following year, the levy specified in subdivision 13-37-35.1(7) shall be reduced 6
proportionally so that the percentage increase in local effort on a statewide aggregate 7
basis equals the percentage increase in need on a statewide aggregate basis. 8
Section 28. That § 13-37-16.3 be REPEALED. 9
Any adjustments in the levy specified in subdivision 13-37-35.1(7) made pursuant 10
to § 13-37-16.2 shall be based on maintaining the relationship between statewide local 11
effort as a percentage of statewide local need in the fiscal year succeeding the fiscal year 12
in which the adjustment is made. However, for fiscal year 2014, and each year thereafter, 13
if the levy specified in subdivision 13-37-35.1(7) is not adjusted to maintain this 14
relationship, the funding allocation for each disability level as defined in § 13-37-35.1 shall 15
be reduced proportionally to maintain the relationship between statewide local effort as a 16
percentage of statewide local need. 17