S.D. Codified Laws § 13-13-92 (2026)
The state general fund savings obtained through the state aid to education formula from the difference between the school general fund levy for agriculture property for taxes payable in 2018 pursuant to §§ 13-13-71, 13-13-72, and 13-13-72.1 and the agriculture property levy adopted by legislative action for taxes payable in 2018, are in place until July 1, 2040.
Source: SL 2017, ch 43 , § 7, eff. Mar. 17, 2017; SL 2025, ch 78 , § 8, eff. Mar. 28, 2025.