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.
South Dakota Legal Code