Levy of district sending students to another district

SDCL § 13-11-9 — under SCHOOL DISTRICT TAX LEVIES.

SDCL § 13-11-9

For any school district that is sending its students to an adjoining school district pursuant to § 13-15-1.3 , the county auditor shall spread a levy over the taxable property of the sending school district sufficient to raise the sending school district's tax levy per one thousand dollars of taxable valuation up to the weighted average tax levy per one thousand dollars of taxable valuation of the receiving school districts. The weighted average tax levy shall be calculated pursuant to §