10-12-21. Maximum county levy for all purposes.

The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation.

Source: SL 1915, ch 292, § 1; RC 1919, § 6737; SDC 1939, § 57.0511; SL 1941, ch 335; SL 1943, ch 285, § 1; SL 1945, ch 324, § 1; SL 1947, ch 400; SL 1949, ch 409; SL 1951, ch 438, § 1; SL 1959, ch 434, § 3; SL 1967, ch 320; SL 1977, ch 88; SL 1985, ch 77, § 1; SL 1989, ch 87, § 2.

10-12-21.1. Levies in addition to limit.

A county may levy taxes in addition to the limit prescribed in § 10-12-21 for the following purposes:

(1)    Accumulation for all county buildings and structures pursuant to §§ 7-25-1, 7-27-1, and 34-8-5;

(2)    Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§ 7-18-7, 7-22-11, 7-24-18, and 41-18-6;

(3)    For the highway and bridge reserve fund pursuant to § 10-12-13;

(4)    For the snow removal and emergency disaster fund pursuant to § 34-5-2;

(5)    For a railroad authority pursuant to § 49-17A-22;

(6)    For regional airport authorities pursuant to § 50-6A-24;

(7)    For secondary roads pursuant to § 31-12-27;

(8)    For fire protection pursuant to § 34-31-3.

Source: SL 1985, ch 77, § 3; SL 1987, ch 29, § 5.