ARSD § 64:04:01:28 — Form required for opt out resolution

The
form for the opt out resolution required by SDCL subdivision 10-12-43(4) and SDCL subdivision 10-13-36(4) is PT 182. The time period specified in the opt out resolution shall commence with the taxes payable in the year following the year the opt out is passed and run for the consecutive years stated in the resolution. The resolution form shall be signed by each member of the governing body voting in favor of the opt out. However, the only name required on the publication notice for the opt out resolution is the finance officer or auditor.
ATTENTION TAXPAYERS:
NOTICE OF
PROPERTY TAX
INCREASE
OF $________________
RESOLUTION FOR OPT OUT
THE GOVERNING
BOARD OF
__________________________________________________________
does state that the above said board is unable to operate under the tax
limitation measure currently in statute. We therefore OPT OUT of such tax
limitation in the amount of $ _____________________ starting with calendar
year __________ taxes payable in the calendar year __________. This opt
out will be for ________ years, which will be thru taxes payable in the
calendar year __________. This action has been taken by the board and
approved by at least a two-thirds vote of the board.
This decision may be
referred to a vote of the people upon a petition signed by at least five
percent of the registered voters in the district and filed with the governing
body within twenty days of the first publication of this decision.
Unless this action is
referred to a vote of the people and reversed by such vote, this resolution
authorizes the county auditor to spread an excess levy to raise tax dollars in
the above stated amount.
Signed ______________________________________________
Board Chairman
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
______________________________________________
Board Member
PT
182