Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68

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 contended that the board was without authorization to make any levy for the capital outlay fund for FY 74 inasmuch as a…