CHAPTER 50
(HB 1139)
Tax levy for school district general fund
and the effect of student discipline, revised.
ENTITLED, An Act
revise the property tax levies for the general fund of a school district, to revise
certain definitions, and to clarify the effect of student suspension or expulsion on transfers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That
§
10-12-42
be amended to read as follows:
10-12-42.
For taxes payable in
2000
2001
and each year thereafter, the levy for the general fund
of a school district shall be as follows:
(1)
The maximum tax levy shall be
sixteen dollars and fifteen cents
thirteen dollars and
ninety-three cents
per thousand dollars of taxable valuation subject to the limitations on
agricultural property as provided in subdivision (2) of this section, owner-occupied
property as provided for in subdivision (3) of this section, and nonagricultural acreage
property as provided for in subdivision (4)
of this section
;
(2)
The maximum tax levy on agricultural property for such school district shall be four
dollars and
seventy
five
cents per thousand dollars of taxable valuation. If the district's
levies are less than the maximum levies as stated in
chapter 10-13
this section
, the levies
shall maintain the same proportion to each other as represented in the mathematical
relationship at the maximum levies;
(3)
The maximum tax levy for an owner-occupied single-family dwelling as defined in
§
10-13-40, for such school district may not exceed
seven dollars and fifty-six
six dollars
and fifty-two
cents per thousand dollars of taxable valuation. If the district's levies are
less than the maximum levies as stated in
chapter 10-13
this section
, the levies shall
maintain the same proportion to each other as represented in the mathematical
relationship at the maximum levies;
(4)
The maximum tax levy on nonagricultural acreage property as defined in
§
10-6-33.14,
for such school district shall be five dollars and
seventy
five
cents per thousand dollars
of taxable valuation. If the district's levies are less than the maximum levies as stated in
chapter 10-13
this section
, the levies shall maintain the same proportion to each other
as represented in the mathematical relationship at the maximum levies.
All levies in this section shall be imposed on valuations where the median level of assessment
represents eighty-five percent of market value as determined by the Department of Revenue. These
valuations shall be used for all school funding purposes. If the district has imposed an excess levy
pursuant to
§
10-12-43, the levies shall maintain the same proportion to each other as represented
in the mathematical relationship at the maximum levies in this section. The school district may elect
to tax at less than the maximum amounts set forth in this section.
Section
2.
That
§
13-37-35.1
be amended to read as follows:
13-37-35.1.
Terms used in chapter 13-37 mean:
(1)
"Level one disability," a mild disability;
(2)
"Level two disability," a mental retardation or emotional disorder;
(3)
"Level three disability," hearing impairment, deafness, visual impairment, deaf-blindness,
orthopedic impairment, or traumatic brain injury;
(4)
"Level four disability," autism;
(5)
"Level five disability," multiple disabilities;
(6)
"Index factor," is the annual percentage change in the consumer price index for urban
wage earners and clerical workers as computed by the Bureau of Labor Statistics of the
United States Department of Labor for the year before the year immediately preceding
the year of adjustment or three percent, whichever is less;
(7)
"Local effort," is the amount of taxes payable each year, using a levy for the special
education fund of a school district of one dollar and
thirty-five
thirty
cents per thousand
dollars of taxable valuation;
(8)
"Allocation for a student with a level one disability," for the school fiscal year beginning
July 1, 1999, is $3,504. For each school year thereafter, the allocation for a student with
a level one disability shall be the previous fiscal year's allocation for such child increased
by the lesser of the index factor or three percent;
(9)
"Allocation for a student with a level two disability," for the school fiscal year beginning
July 1, 1999, is $7,914. For each school year thereafter, the allocation for a student with
a level two disability shall be the previous fiscal year's allocation for such child increased
by the lesser of the index factor or three percent;
(10)
"Allocation for a student with a level three disability," for the school fiscal year beginning
July 1, 1999, is $10,116. For each school year thereafter, the allocation for a student
with a level three disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(11)
"Allocation for a student with a level four disability," for the school fiscal year beginning
July 1, 1999, is $14,705. For each school year thereafter, the allocation for a student
with a level four disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(12)
"Allocation for a student with a level five disability," for the school fiscal year beginning
July 1, 1999, is $15,808. For each school year thereafter, the allocation for a student
with a level five disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(13)
"Child count," is the number of students in need of special education or special education
and related services according to criteria set forth in rules promulgated pursuant to
§
§
13-37-1.1 and 13-37-46 submitted to the Department of Education and Cultural
Affairs in accordance with rules promulgated pursuant to
§
13-37-1.1;
(14)
"Resident average daily membership," the average number of resident kindergarten
through twelfth grade pupils enrolled in all schools operated by the school district during
the previous regular school year plus the average number of pupils for whom the district
pays tuition and plus the average number of resident pupils enrolled in another school
district under the provisions of
§
13-28-40;
(15)
"Nonpublic school," a sectarian organization or entity which is accredited by the
secretary of education and cultural affairs for the purpose of instructing children of
compulsory school age. This definition excludes any school that receives a majority of
its revenues from public funds;
(16)
"Nonpublic average daily membership," the average number of kindergarten through
twelfth grade pupils enrolled during the previous regular school year in all nonpublic
schools located within the boundaries of the public school district plus the average
number of children under age sixteen who are approved for alternative instruction
pursuant to
§
13-27-2 during the previous school year;
(17)
"Special education average daily membership," resident average daily membership plus
nonpublic average daily membership;
(18)
"Local need," an amount to be determined as follows:
(a)
Multiply the special education average daily membership by 0.089 and multiply
the result by the allocation for a student with a level one disability;
(b)
Multiply the number of students having a level two disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level two disability;
(c)
Multiply the number of students having a level three disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level three disability;
(d)
Multiply the number of students having a level four disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level four disability;
(e)
Multiply the number of students having a level five disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level five disability;
(f)
Sum the results of (a) through (e);
(19)
"Effort factor," the school district's special education tax levy in dollars per thousand
divided by
$1.35
$1.30
. The maximum effort factor is 1.0.
Section
3.
Section 2 of this Act is effective January 1, 2001.
Section
4.
That
§
13-32-4.3
be amended to read as follows:
13-32-4.3.
If any student is under suspension or expulsion in a school district, the student may
not
be transferred to another
enroll in any
school district until the suspension or expulsion has
expired.
The sending district shall notify, in writing, the receiving district of the suspension or
expulsion upon request of the student's permanent school records by the receiving school.
The
superintendent or school administrator of any school district may prohibit a student from enrolling
in that school district if the student is under suspension or expulsion in a school in another state or
in a nonpublic school in this state. Upon receiving a request for a student's permanent school
records from the receiving district, the sending school shall provide the receiving district with
written notice of any suspension or expulsion.
Signed February 28, 2000.