This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

Development of Northern Great Plains coal resources will create new demands for state and local government services. Development will also produce increased government revenues. Special taxes on coal production have been enacted in Montana, North Dakota, and Wyoming in order to ensure that state and local governments receive sufficient revenues to…