Any school district impacted by the three thousand four hundred dollar tax limitation as provided in § 13-16-7.2 during calendar years 2021, 2022, and 2023 may transfer to the general fund the actual total dollar amount the school district transferred in fiscal year 2020. Beginning in calendar year 2024, any impacted school district is limited to the transfer amount provided for in § 13-16-6.
SDCL 13-16-7.4