School board will appeal taxation of rental housing

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With the school board’s support and advice from the school attorney, Timber Lake Superintendent Dan Martin is appealing the taxation of school-owned teacher housing.

Martin told the board at the November 15 regular board meeting that he and Business Manager Amanda Hermes had filled out the PT-17 appeal forms which are due in March.

The action came in response to the Dewey County Commission’s decision to withdraw the tax-exempt status of rental housing owned by the school district following a ruling by the Office of Hearing Examiners in a case involving the Highmore-Harrold School District and Hyde County. The ruling cited state law, which says that property owned by a school district qualifies for exemption from property tax IF it is “directly used in carrying out the primary object of the educational institution.”


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