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.
Structure South Dakota Codified Laws
Title 42 - Recreation and Sports
Chapter 02 - County, Municipal And School District Recreation Systems
Section 42-2-1 - Operation of system authorized--Acquisition and maintenance of land and facilities.
Section 42-2-2 - System operated independently, cooperatively, or by recreation board.
Section 42-2-3 - Land used for conduct of recreation activities.
Section 42-2-4 - Acceptance of gifts--Employment of personnel.
Section 42-2-6 - County appropriation to support activities of the elderly.
Section 42-2-7 - Expenditure of county fund for benefit of the elderly.
Section 42-2-8 - Municipal appropriations to support activities of the elderly.