Excess tax levy--School district capital outlay fund--Restrictions

SDCL § 10-12-43.1 — under STATE AND LOCAL PROPERTY TAX LEVIES.

SDCL § 10-12-43.1

A school district may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in §