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BLUMER v. SCHOOL BD. OF BERESFORD, ETC.

No. 11464.

237 N.W.2d 655 (1975)

Fred BLUMER et al., Respondents, v. The SCHOOL BOARD OF BERESFORD INDEPENDENT SCHOOL DISTRICT NO. 68 OF UNION COUNTY, South Dakota, Appellant.

Supreme Court of South Dakota.

Rehearing Denied January 29, 1976.

Attorney(s) appearing for the Case

Charles Lacey and Patrick H. Lacey, Sioux Falls, for respondents.

Woods, Fuller, Schultz & Smith and John E. Simko, Sioux Falls, for appellant.

Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for amicus curiae, Associated Sch. Bds. of S.D.

WOLLMAN, Justice.

Plaintiffs, taxpayers and electors of Beresford Independent School District No. 68 (the district), appealed from the decision of the school board (the board) of the district adopting the budget for the district's 1973-74 fiscal year (hereinafter FY 74). Plaintiffs contended that the board should have reduced the tax levy for FY 74 by an amount corresponding to the cash balance remaining in the district's general fund on June 30, 1973. Likewise, plaintiffs...

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