13-37-16. District tax levy for special education--School district special education fund.
For taxes payable in 2023, and each year thereafter, the school board shall levy no more than one dollar and fifty-nine 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 shall be spread against all of the taxable property of the district. The proceeds derived from the levy shall 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 shall be based on valuations such that 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 shall be 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.
Structure South Dakota Codified Laws
Chapter 37 - Special Assistance And Related Services
Section 13-37-1 - Children in need of special education or special education and related services.
Section 13-37-1.1 - Rules governing standards for special education.
Section 13-37-1.3 - Free education for special education children.
Section 13-37-2 - Special education defined--Conformity to approved program where possible.
Section 13-37-2.1 - Surrogate parent defined.
Section 13-37-8.4 - Cost paid by school district.
Section 13-37-8.6 - Costs of special education services--Sources--Provisions--Financial losses.
Section 13-37-8.10 - Crediting of state, local, and federal special education funds.
Section 13-37-13 - Expenditures for education of children in need in state-owned institutions.
Section 13-37-16 - District tax levy for special education--School district special education fund.
Section 13-37-16.2 - Levy equalization.
Section 13-37-16.3 - Basis for adjustment to certain levies.
Section 13-37-18 - Costs and statistical information included in annual financial report.
Section 13-37-20 - Payment of claims for direct services.
Section 13-37-27 - Surrogate parent acting in place of parent--Immunity--Exceptions.
Section 13-37-28 - Definition of autism spectrum disorder.
Section 13-37-28.1 - Dyslexia defined.
Section 13-37-30 - Braille literary assessment and educational services for blind students.
Section 13-37-31 - Competency of braille instructors--Promulgation of rules.
Section 13-37-35.1 - Definitions.
Section 13-37-35.2 - Department to recalculate allocations for disability levels biennially.
Section 13-37-36.1 - School district special education fund statutory carryover.
Section 13-37-36.2 - Level five disability criteria.
Section 13-37-36.3 - Computation of state aid to districts for special education.
Section 13-37-37 - Monthly payment of state aid for special education.
Section 13-37-40 - Portion of appropriation set aside for extraordinary expenses.
Section 13-37-40.1 - Certification required for funding.
Section 13-37-42 - Limitation on expenditure of funds set aside for extraordinary expenditures.
Section 13-37-44 - Reduction of district's aid for special education for excess balance in fund.
Section 13-37-45 - Allocation of undistributed appropriations.
Section 13-37-47 - Promulgation of rules.
Section 13-37-49 - Record of public school child count subject to examination by department.
Section 13-37-52 - Department may promulgate rules to define disabilities.
Section 13-37-54 - Promulgation of rules for reallocation of state aid to special education.
Section 13-37-55 - Coordinated early intervening services.
Section 13-37-56 - Approval for early intervening services.
Section 13-37-57 - Annual report on early intervening services.
Section 13-37-58 - Promulgation of rules on early intervening services.
Section 13-37-59 - District with early intervening services ineligible for other funds.
Section 13-37-60 - Extraordinary Cost Oversight Board established.