<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s991dee709bbf4b3b80c6929b18d9bba5Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s991dee709bbf4b3b80c6929b18d9bba5HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s991dee709bbf4b3b80c6929b18d9bba5HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s991dee709bbf4b3b80c6929b18d9bba5Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s991dee709bbf4b3b80c6929b18d9bba5000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s991dee709bbf4b3b80c6929b18d9bba5B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES"><meta property="og:description" content="SDLRC Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5Normal"><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12</span></a></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5Normal"><span class="s991dee709bbf4b3b80c6929b18d9bba5HG4C">STATE AND LOCAL PROPERTY TAX LEVIES</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5Normal-000000"><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5000001"> </span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Levy of state tax--Purposes covered by levy.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-2</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Maximum state levy.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-3" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-3</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Determination of rate of state levy--Certification and deduction of amounts available from other sources.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-4" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-4</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Constitutional limitations on state levy to be observed.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-5" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-5</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    State treasurer to transfer sums to interest and debt service funds.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-6" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-6</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-6" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-6</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 2005, ch 149, § 1.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-7" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-7</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Local levies in specific amounts--Certification to county auditor--Change in levy after certification.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-7.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-7.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-7.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-7.1</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1992, ch 73, § 1.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-7.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-7.2</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-7.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-7.2</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 2003, ch 53, § 2.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-8" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-8</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Annual county levy for general purposes--Estimate of expenses as basis--Limitation.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-9" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-9</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Purposes for levy of county taxes.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-9.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-9.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-9.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-9.1</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1985, ch 77, § 42.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-9.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-9.2</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Levy for library purposes--Certain municipalities exempted.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-10" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-10</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-10" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-10</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-12" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-12</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-12" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-12</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1985, ch 77, § 42.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-13" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-13</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-13.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-13.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Authorization of increased tax levy--Publication.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-14" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-14</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-15" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-15</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    County highway and bridge reserve fund exempt from budget law.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-16" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-16</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-17" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-17</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Use of general road and bridge funds for matching aid permitted.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-18" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-18</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-18" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-18</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 2014, ch 55, § 1.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-19" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-19</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-19" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-19</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-21" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-21</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Maximum county levy for all purposes.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-21.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-21.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Levies in addition to limit.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-22" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-22</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-22" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-22</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Obsolete.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-23" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-23</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-23" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-23</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1982, ch 28, § 34.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-24" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-24</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-24" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-24</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-26" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-26</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Annual levy of organized township--Certification to county auditor.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-27" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-27</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Township levy for bond interest and debt service fund--Surplus transferred to general fund.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-28" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-28</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Maximum rate of township levy.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-28.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-28.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Additional township levy for fire protection and emergency medical services.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-28.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-28.2</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Authorization of tax levy for secondary road capital improvement fund.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-29" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-29</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Annual school district levy--Report to county auditor--Spread against property.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-30" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-30</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-30" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-30</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-31.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Adjusting level of assessment for school districts.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-31.2</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.2" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-31.2</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1986, ch 88, § 2A.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.3" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-31.3</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.3" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-31.3</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-32" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-32</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Maximum rate of levy in municipalities.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-32.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-32.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-33" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-33</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-33" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-33</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1989, ch 87, § 8.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-34" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-34</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-34" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-34</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1982, ch 86, § 12.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-34.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-34.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Tax levies based on true and full valuation.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-35" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-35</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-36" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-36</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-37" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-37</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-37" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-37</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 1989, ch 91, § 2.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-38" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-38</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Equalizing assessment of all property between counties.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-39" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-39</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Equalizing assessment of land and structures on property between counties.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-40" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-40</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-41" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-41</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Certification of percent added to or deducted from valuation of property.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-42</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Annual levy--School district general fund.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-42.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-42.1</span></a><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">. Repealed by SL 2002, ch 52, § 2.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-43</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43.1" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-43.1</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Excess tax levy--School district capital outlay fund--Restrictions.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-44" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-44</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation.</span></p><p dir="ltr" class="s991dee709bbf4b3b80c6929b18d9bba5B"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-45" rel="noopener"><span class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">10-12-45</span></a><span xml:space="preserve" class="s991dee709bbf4b3b80c6929b18d9bba5DefaultParagraphFont">    Rejected by referendum.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037879Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037879SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037879CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037879Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037879DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037879000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037879SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037879SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037879Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-1"><span class="s2037879SENU">10-12-1</span></a><span xml:space="preserve" class="s2037879SENU">. </span><span class="s2037879CL">Levy of state tax--Purposes covered by levy.</span></p><p dir="ltr" class="s2037879Normal-000000"><span class="s2037879DefaultParagraphFont">The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed and equalized by the department, and may not exceed a rate which will produce a revenue sufficient to defray the estimated expense of the current year and any deficiency that may remain unpaid of the expenses of the preceding year, together with a sufficient amount to pay the annual interest and provide a debt service fund for the payment of the public debt of the state, and for the payment of all appropriations made by the Legislature.</span></p><p dir="ltr" class="s2037879Normal"><span xml:space="preserve" class="s2037879000001"> </span></p><p dir="ltr" class="s2037879Normal"><span class="s2037879SCL">Source:</span><span xml:space="preserve" class="s2037879SCL-000002"> SDC 1939, § 57.0501; SL 1994, ch 73, § 25; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037879SCL-000002">11-1</span></a><span class="s2037879SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037880Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037880SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037880CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037880Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037880DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037880000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037880SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037880SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037880Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-2"><span class="s2037880SENU">10-12-2</span></a><span xml:space="preserve" class="s2037880SENU">. </span><span class="s2037880CL">Maximum state levy.</span></p><p dir="ltr" class="s2037880Normal-000000"><span class="s2037880DefaultParagraphFont">The rates of levy for state purposes shall in no event exceed two mills on the dollar in any one year.</span></p><p dir="ltr" class="s2037880Normal"><span xml:space="preserve" class="s2037880000001"> </span></p><p dir="ltr" class="s2037880Normal"><span class="s2037880SCL">Source:</span><span xml:space="preserve" class="s2037880SCL-000002"> SL 1915, ch 298, § 14; RC 1919, § 6747; SL 1933, ch 193; SDC 1939, § 57.0501.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037881Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037881SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037881CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037881Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037881DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037881000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037881SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037881SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037881Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-3"><span class="s2037881SENU">10-12-3</span></a><span xml:space="preserve" class="s2037881SENU">. </span><span class="s2037881CL">Determination of rate of state levy--Certification and deduction of amounts available from other sources.</span></p><p dir="ltr" class="s2037881Normal-000000"><span class="s2037881DefaultParagraphFont">The board of equalization, in determining the rate of tax to be levied against the taxable property in the state, shall ascertain the amount in dollars necessary to meet the estimated ordinary expenses of the state for each year; the amount in dollars necessary to pay the deficiency of the preceding years and the amount in dollars necessary to pay the annual interest and to provide a debt service fund for the payment of the public debt of the state. When these amounts have been ascertained, the board shall require the commissioner of finance and management to certify to such board of equalization the amounts available in the general fund of the state and the probable amounts to become available during the year, from whatever source other than the general property tax. The board of equalization shall then deduct from the amount ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated the amounts so certified to it by the commissioner of finance and management and as ascertained and determined by such board as being or to become available in the general fund, and shall then levy a tax against the taxable property in the state sufficient only to provide the revenues necessary to equal the balance of the sum ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated.</span></p><p dir="ltr" class="s2037881Normal"><span xml:space="preserve" class="s2037881000001"> </span></p><p dir="ltr" class="s2037881Normal"><span class="s2037881SCL">Source:</span><span xml:space="preserve" class="s2037881SCL-000002"> SL 1933, ch 193; SDC 1939, § 57.0501; SL 1977, ch 87.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037882Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037882SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037882CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037882Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037882DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037882000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037882SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037882SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037882Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-4"><span class="s2037882SENU">10-12-4</span></a><span xml:space="preserve" class="s2037882SENU">. </span><span class="s2037882CL">Constitutional limitations on state levy to be observed.</span></p><p dir="ltr" class="s2037882Normal-000000"><span xml:space="preserve" class="s2037882DefaultParagraphFont">The amounts applied to the purposes enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-3"><span class="s2037882DefaultParagraphFont">10-12-3</span></a><span xml:space="preserve" class="s2037882DefaultParagraphFont"> including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates of levy as provided by S.D. Const., Art. XI, § 1, the tax levies imposed against the taxable property being restricted for the respective purposes as enumerated, to the combined general fund applications and to the balances over and above the amounts available from general fund revenues, required for the respective purposes as enumerated and as restricted and limited by the Constitution and this chapter.</span></p><p dir="ltr" class="s2037882Normal"><span xml:space="preserve" class="s2037882000001"> </span></p><p dir="ltr" class="s2037882Normal"><span class="s2037882SCL">Source:</span><span xml:space="preserve" class="s2037882SCL-000002"> SL 1933, ch 193; SDC 1939, § 57.0501.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037883Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037883SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037883CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037883Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037883DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037883000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037883SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037883SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037883Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-5"><span class="s2037883SENU">10-12-5</span></a><span xml:space="preserve" class="s2037883SENU">. </span><span class="s2037883CL">State treasurer to transfer sums to interest and debt service funds.</span></p><p dir="ltr" class="s2037883Normal-000000"><span xml:space="preserve" class="s2037883DefaultParagraphFont">The state treasurer is hereby directed to transfer the sums available or to become available in the general fund of the state to the proper interest and debt service funds or other funds, when such sums have been allocated and included as a part of the amounts to be raised for the purposes enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-3"><span class="s2037883DefaultParagraphFont">10-12-3</span></a><span xml:space="preserve" class="s2037883DefaultParagraphFont"> to the end that such sums may be available for the purposes to which they may be allocated as a part of the authorized tax levies.</span></p><p dir="ltr" class="s2037883Normal"><span xml:space="preserve" class="s2037883000001"> </span></p><p dir="ltr" class="s2037883Normal"><span class="s2037883SCL">Source:</span><span xml:space="preserve" class="s2037883SCL-000002"> SL 1933, ch 193; SDC 1939, § 57.0501.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2005, ch 149, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037885Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037885SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037885CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037885Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037885DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037885Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037885000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037885SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037885SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037885Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-7"><span class="s2037885SENU">10-12-7</span></a><span xml:space="preserve" class="s2037885SENU">. </span><span class="s2037885CL">Local levies in specific amounts--Certification to county auditor--Change in levy after certification.</span></p><p dir="ltr" class="s2037885Normal-000000"><span class="s2037885DefaultParagraphFont">All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such taxing districts except counties shall be certified to the county auditor of the county by the clerk or corresponding officer of the taxing district on or before the first day of October of each year and such certificates shall be filed by such auditor as permanent records of his office and be open to public inspection at all times.</span></p><p dir="ltr" class="s2037885Normal-000001"><span class="s2037885DefaultParagraphFont">Any levy so filed may be altered in any respect permitted by law, by proper action of the governing body of the taxing district involved, at any time before extension of the tax for said district has been commenced by the county auditor, upon filing a properly amended certificate showing the alteration required.</span></p><p dir="ltr" class="s2037885Normal"><span xml:space="preserve" class="s2037885000002"> </span></p><p dir="ltr" class="s2037885Normal"><span class="s2037885SCL">Source:</span><span xml:space="preserve" class="s2037885SCL-000003"> SL 1901, ch 50, § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0510; SL 1992, ch 73, § 4.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-7.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-7.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-7.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-7.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 73, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-7.2 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-7.2 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-7.2"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-7.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2003, ch 53, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s11f165e522f6476e8e27d4544c04cc65Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s11f165e522f6476e8e27d4544c04cc65SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s11f165e522f6476e8e27d4544c04cc65CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s11f165e522f6476e8e27d4544c04cc65Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s11f165e522f6476e8e27d4544c04cc65000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s11f165e522f6476e8e27d4544c04cc65NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s11f165e522f6476e8e27d4544c04cc65SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis--Limitation."><meta property="og:description" content="SDLRC Codified Law 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis--Limitation."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s11f165e522f6476e8e27d4544c04cc65Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-8" rel="noopener"><span class="s11f165e522f6476e8e27d4544c04cc65SENU">10-12-8</span></a><span xml:space="preserve" class="s11f165e522f6476e8e27d4544c04cc65SENU">. </span><span class="s11f165e522f6476e8e27d4544c04cc65CL">Annual county levy for general purposes--Estimate of expenses as basis--Limitation.</span></p><p dir="ltr" class="s11f165e522f6476e8e27d4544c04cc65Statute"><span xml:space="preserve" class="s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont">Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes are based on an itemized estimate of the county expenses for the ensuing year and may not exceed the limitation set forth in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-35" rel="noopener"><span class="s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont">10-13-35</span></a><span class="s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont">.</span></p><p dir="ltr" class="s11f165e522f6476e8e27d4544c04cc65Normal"><span xml:space="preserve" class="s11f165e522f6476e8e27d4544c04cc65000000"> </span></p><p dir="ltr" class="s11f165e522f6476e8e27d4544c04cc65NoIndent"><span xml:space="preserve" class="s11f165e522f6476e8e27d4544c04cc65DefaultParagraphFont-000001">Source: </span><span class="s11f165e522f6476e8e27d4544c04cc65SCL">SL 1899, ch 41, § 3; RPolC 1903, § 2137; SL 1905, ch 43; SL 1918 (SS), ch 51; RC 1919, § 6749; SDC 1939, § 57.0505; SL 1959, ch 434, § 1; SL 1984, ch 49, § 3; SL 2026, ch 31, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s69bd03426c3e4dcba3be0786d3e0402fNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69bd03426c3e4dcba3be0786d3e0402fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s69bd03426c3e4dcba3be0786d3e0402fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s69bd03426c3e4dcba3be0786d3e0402fStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s69bd03426c3e4dcba3be0786d3e0402f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s69bd03426c3e4dcba3be0786d3e0402fNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s69bd03426c3e4dcba3be0786d3e0402fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-9 - Purposes for levy of county taxes."><meta property="og:description" content="SDLRC Codified Law 10-12-9 - Purposes for levy of county taxes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-9" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fSENU">10-12-9</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fSENU">. </span><span class="s69bd03426c3e4dcba3be0786d3e0402fCL">Purposes for levy of county taxes.</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatute"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">County taxes must be levied, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-8" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">10-12-8</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, for:</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(1)    General county purposes;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(2)    The support of individuals with mental illnesses pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=27A-13-15" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">27A-13-15</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and individuals with developmental disabilities pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=27B-4" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">27B-4</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(3)    Salaries;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(4)    County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(5)    Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(6)    County bridges;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(7)    County parks pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=41-18" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">41-18</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(8)    Support of the poor pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=28-13" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">28-13</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(9)    A public defender pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=7-16A" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-16A</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(10)    Recreation, tourism, and industrial development pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18-12" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-18-12</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(11)    Contingency appropriations pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=7-21-6.1" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-21-6.1</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=7-21-32.2" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-21-32.2</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(12)    County monuments pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-26-1" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-26-1</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(13)    Historical sites pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-26-3" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-26-3</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(14)    Historical museums pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-26-5" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-26-5</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(15)    Abandoned cemeteries pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-26-7" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-26-7</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(16)    A county fair pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=7-27" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-27</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(17)    Real estate classification pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-10-2" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">10-10-2</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(18)    Operation of a public library pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=14-2-47" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">14-2-47</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(19)    The judicial system pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=16-2" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">16-2</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(20)    Day care centers pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=26-6-18.3" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">26-6-18.3</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(21)    Mental health centers pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=27A-5-9" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">27A-5-9</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(22)    Senior citizens pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=28-18-6" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">28-18-6</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(23)    Emergency welfare pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=28-13-19" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">28-13-19</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(24)    Roads in national forests pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=31-9-4" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">31-9-4</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(25)    Health departments pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=34-3-22" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-3-22</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(26)    Drug abuse prevention and rehabilitation pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=34-3B" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-3B</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(27)    Hospital operation and maintenance pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=34-8-19" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-8-19</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=34-8-20" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-8-20</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(28)    Hospital wards pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=34-8-23" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-8-23</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(29)    Aid to city hospitals pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=34-9" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-9</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(30)    Ambulance service pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=34-11-1" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-11-1</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(31)    Fire protection pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=34-31" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-31</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(32)    Conservation districts pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=38-8-49.1" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-8-49.1</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=38-8-55" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-8-55</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=38-8-56" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-8-56</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=38-8-57" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-8-57</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(33)    Weed and pest control pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=38-22-24" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-22-24</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=38-22-26" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">38-22-26</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(34)    Animal damage control pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=40-36-11" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">40-36-11</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(35)    Cooperative parks pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=42-2-10" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">42-2-10</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=42-2-11" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">42-2-11</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(36)    Recreation systems pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=42-2" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">42-2</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(37)    Activities of the elderly pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=42-2-6" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">42-2-6</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=42-2-7" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">42-2-7</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(38)    Geological survey pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=45-2-3" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">45-2-3</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(39)    Flood control pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18-14" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-18-14</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18-15" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-18-15</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-14-71" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">46A-14-71</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(40)    Safety programs pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18-13" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-18-13</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(41)    Airports pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=50-7" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">50-7</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(42)    Emergencies and disasters pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=34-48A" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">34-48A</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(43)    Memorial Day expense pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-8-24" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-8-24</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">;</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(44)    The fiscal and managerial affairs of the county pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=7-8-20" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">7-8-20</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">; and</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fStatuteNumber1"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">(45)    Extension services pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=13-54-8" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">13-54-8</span></a><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=13-54-13" rel="noopener"><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">13-54-13</span></a><span class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fNormal"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402f000000"> </span></p><p dir="ltr" class="s69bd03426c3e4dcba3be0786d3e0402fNoIndent"><span xml:space="preserve" class="s69bd03426c3e4dcba3be0786d3e0402fDefaultParagraphFont-000001">Source: </span><span class="s69bd03426c3e4dcba3be0786d3e0402fSCL">SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322; SL 1947, ch 44, § 1; SL 1959, ch 434, §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77, § 2; SL 1987, ch 89; SL 1998, ch 58, § 1; SL 2014, ch 55, § 2; SL 2021, ch 43, § 17; SL 2026, ch 43, § 1.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-9.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-9.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-9.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-9.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1985, ch 77, &#167;&nbsp;42.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037891Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037891SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037891CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037891Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037891DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037891000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037891SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037891SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037891Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-9.2"><span class="s2037891SENU">10-12-9.2</span></a><span xml:space="preserve" class="s2037891SENU">. </span><span class="s2037891CL">Levy for library purposes--Certain municipalities exempted.</span></p><p dir="ltr" class="s2037891Normal-000000"><span xml:space="preserve" class="s2037891DefaultParagraphFont">If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=14-2-47"><span class="s2037891DefaultParagraphFont">14-2-47</span></a><span class="s2037891DefaultParagraphFont">, then the tax for library purposes shall be levied only outside the boundaries of the municipality.</span></p><p dir="ltr" class="s2037891Normal"><span xml:space="preserve" class="s2037891000001"> </span></p><p dir="ltr" class="s2037891Normal"><span class="s2037891SCL">Source:</span><span xml:space="preserve" class="s2037891SCL-000002"> SL 1986, ch 90.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-10 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-10 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-10"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-10, 10-12-11. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 28, &#167;&#167;&nbsp;28, 29.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-12 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-12 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-12"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-12. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1985, ch 77, &#167;&nbsp;42.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084015Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084015SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084015CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084015Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084015DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2084015Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2084015Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084015000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084015SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084015SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-13 - County levy for maintenance, repair, and construction of roads and bridges--Reserve fund."><meta property="og:description" content="SDLRC Codified Law 10-12-13 - County levy for maintenance, repair, and construction of roads and bridges--Reserve fund."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-12-13"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084015Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13" rel="noopener"><span class="s2084015SENU">10-12-13</span></a><span xml:space="preserve" class="s2084015SENU">. </span><span class="s2084015CL">County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.</span></p><p dir="ltr" class="s2084015Normal-000000"><span class="s2084015DefaultParagraphFont">The board of county commissioners may levy an annual tax as a reserve fund to be accumulated and used for the purpose of maintaining, repairing, constructing, and reconstructing roads and bridges as follows:</span></p><p dir="ltr" class="s2084015Normal-000001"><span class="s2084015DefaultParagraphFont">(1)    A levy not to exceed one dollar and twenty cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is one billion dollars or less;</span></p><p dir="ltr" class="s2084015Normal-000001"><span class="s2084015DefaultParagraphFont">(2)    A levy not to exceed ninety cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is more than one billion dollars but less than two billion dollars; and</span></p><p dir="ltr" class="s2084015Normal-000001"><span class="s2084015DefaultParagraphFont">(3)    A levy not to exceed sixty cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is two billion dollars or more.</span></p><p dir="ltr" class="s2084015Normal-000002"><span xml:space="preserve" class="s2084015DefaultParagraphFont">Money in the fund may be expended in the laying out, marking, maintaining, constructing, and reconstructing roads and maintaining, constructing, and reconstructing bridges, under the jurisdiction of the board of county commissioners. The tax levy shall be in addition to all other levies authorized to be made by the board of county commissioners for road and bridge purposes provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-21" rel="noopener"><span class="s2084015DefaultParagraphFont">10-12-21</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">. The proceeds of such levy shall be placed in a special fund to be known as the county highway and bridge reserve fund. Any increased tax levy imposed pursuant to this section is exempt from the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13" rel="noopener"><span class="s2084015DefaultParagraphFont">10-13</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">, if the county establishes the amount of revenue payable from taxes on real property pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13.1" rel="noopener"><span class="s2084015DefaultParagraphFont">10-12-13.1</span></a><span class="s2084015DefaultParagraphFont">.</span></p><p dir="ltr" class="s2084015Normal-000002"><span xml:space="preserve" class="s2084015DefaultParagraphFont">The total amount of revenue payable from any increased tax levy imposed pursuant to this section may increase no more than the lesser of three percent or the index factor, as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-38" rel="noopener"><span class="s2084015DefaultParagraphFont">10-13-38</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">, over the amount of revenue payable in the preceding year. After applying the index factor, a county may increase the revenue payable from taxes on real property above the limitations provided by this section by the percentage increase of value resulting from any improvements or change in use of real property and any adjustments in taxation of property separately classified and subject to statutory adjustments and reductions under chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-4" rel="noopener"><span class="s2084015DefaultParagraphFont">10-4</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6" rel="noopener"><span class="s2084015DefaultParagraphFont">10-6</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6" rel="noopener"><span class="s2084015DefaultParagraphFont">10-6</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">A, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6" rel="noopener"><span class="s2084015DefaultParagraphFont">10-6</span></a><span xml:space="preserve" class="s2084015DefaultParagraphFont">B, except § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6" rel="noopener"><span class="s2084015DefaultParagraphFont">10-6</span></a><span class="s2084015DefaultParagraphFont">-113, only if assessed the same as property of equal value.</span></p><p dir="ltr" class="s2084015Normal"><span xml:space="preserve" class="s2084015000003"> </span></p><p dir="ltr" class="s2084015Normal"><span class="s2084015SCL">Source:</span><span xml:space="preserve" class="s2084015SCL-000004"> SL 1951, ch 35, § 1; SL 1953, ch 29, § 1; SL 1957, ch 29, § 1; SDC Supp 1960, § 57.0505-1; SL 1982, ch 28, § 30; SL 1989, ch 87, § 15B; SL 2015, ch 165, § 20, eff. Apr. 1, 2015; SL 2016, ch 58, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037895Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037895SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037895CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037895Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037895DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037895Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037895000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037895SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037895SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037895Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13.1"><span class="s2037895SENU">10-12-13.1</span></a><span xml:space="preserve" class="s2037895SENU">. </span><span class="s2037895CL">Authorization of increased tax levy--Publication.</span></p><p dir="ltr" class="s2037895Normal-000000"><span xml:space="preserve" class="s2037895DefaultParagraphFont">The governing body of the county may, by resolution, impose the increased tax levy provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037895DefaultParagraphFont">10-12-13</span></a><span xml:space="preserve" class="s2037895DefaultParagraphFont"> with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published within ten days of the action and shall be published at least twice in each legal newspaper designated by the county. The action to authorize an increased tax levy is subject to the referendum process in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-18A"><span class="s2037895DefaultParagraphFont">7-18A</span></a><span class="s2037895DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037895Normal-000001"><span xml:space="preserve" class="s2037895DefaultParagraphFont"> The governing body of the county may continue to impose the increased tax levy authorized by this section in subsequent years in accordance with the limitation on the amount of revenue payable from property taxes provided under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037895DefaultParagraphFont">10-12-13</span></a><span class="s2037895DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037895Normal-000001"><span xml:space="preserve" class="s2037895DefaultParagraphFont"> The governing body of the county may increase the amount of revenue payable from property taxes in excess of the limitation provided under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037895DefaultParagraphFont">10-12-13</span></a><span xml:space="preserve" class="s2037895DefaultParagraphFont"> if the increased tax levy is authorized by the governing body of the county in accordance with the requirements of this section.</span></p><p dir="ltr" class="s2037895Normal"><span xml:space="preserve" class="s2037895000002"> </span></p><p dir="ltr" class="s2037895Normal"><span class="s2037895SCL">Source:</span><span xml:space="preserve" class="s2037895SCL-000003"> SL 2015, ch 165, § 21, eff. Apr. 1, 2015; SL 2016, ch 58, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s94bd2388509e4c92b7518abc773b70efNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s94bd2388509e4c92b7518abc773b70efSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s94bd2388509e4c92b7518abc773b70efNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s94bd2388509e4c92b7518abc773b70ef000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s94bd2388509e4c92b7518abc773b70efSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-14 - County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities."><meta property="og:description" content="SDLRC Codified Law 10-12-14 - County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-14"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s94bd2388509e4c92b7518abc773b70efNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-14" rel="noopener"><span class="s94bd2388509e4c92b7518abc773b70efSENU">10-12-14</span></a><span xml:space="preserve" class="s94bd2388509e4c92b7518abc773b70efSENU">. </span><span class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont">County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.</span></p><p dir="ltr" class="s94bd2388509e4c92b7518abc773b70efNormal-000000"><span class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000001">In all municipalities, twenty</span><span class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000001">five percent of the money raised by the levy made pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-13" rel="noopener"><span class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000001">10-12-13</span></a><span xml:space="preserve" class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont-000001"> within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and street purposes within said municipality.</span></p><p dir="ltr" class="s94bd2388509e4c92b7518abc773b70efNormal"><span xml:space="preserve" class="s94bd2388509e4c92b7518abc773b70ef000003"> </span></p><p dir="ltr" class="s94bd2388509e4c92b7518abc773b70efNormal"><span xml:space="preserve" class="s94bd2388509e4c92b7518abc773b70efDefaultParagraphFont">Source: </span><span class="s94bd2388509e4c92b7518abc773b70efSCL">SL 1953, ch 29, § 4; SL 1957, ch 29, § 4; SDC Supp 1960, § 57.0505-1; SL 1992, ch 60, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037897Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037897SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037897CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037897Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037897DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037897000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037897SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037897SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037897Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-15"><span class="s2037897SENU">10-12-15</span></a><span xml:space="preserve" class="s2037897SENU">. </span><span class="s2037897CL">County highway and bridge reserve fund exempt from budget law.</span></p><p dir="ltr" class="s2037897Normal-000000"><span xml:space="preserve" class="s2037897DefaultParagraphFont">The provisions of §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037897DefaultParagraphFont">10-12-13</span></a><span xml:space="preserve" class="s2037897DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-17"><span class="s2037897DefaultParagraphFont">10-12-17</span></a><span class="s2037897DefaultParagraphFont">, inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law.</span></p><p dir="ltr" class="s2037897Normal"><span xml:space="preserve" class="s2037897000001"> </span></p><p dir="ltr" class="s2037897Normal"><span class="s2037897SCL">Source:</span><span xml:space="preserve" class="s2037897SCL-000002"> SL 1951, ch 35, § 3; SL 1953, ch 29, § 3; SL 1957, ch 29, § 3; SDC Supp 1960, § 57.0505-1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037898Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037898SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037898CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037898Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037898DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037898000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037898SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037898SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037898Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-16"><span class="s2037898SENU">10-12-16</span></a><span xml:space="preserve" class="s2037898SENU">. </span><span class="s2037898CL">Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.</span></p><p dir="ltr" class="s2037898Normal-000000"><span xml:space="preserve" class="s2037898DefaultParagraphFont">Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037898DefaultParagraphFont">10-12-13</span></a><span class="s2037898DefaultParagraphFont">. Any money in said fund, not necessary for the purpose of matching federal aid grants heretofore made or for the current year may be expended for laying out, marking, constructing, reconstructing, and maintaining any roads and any bridges on the county secondary federal aid system under the jurisdiction of the board of county commissioners, or such funds may be allowed to accumulate as a reserve fund and be used for future improvement and construction of public highways and bridges. No part of such fund shall revert to the general funds of the county nor shall any of said funds be used for any other purpose than for highway or bridge purposes as provided herein.</span></p><p dir="ltr" class="s2037898Normal"><span xml:space="preserve" class="s2037898000001"> </span></p><p dir="ltr" class="s2037898Normal"><span class="s2037898SCL">Source:</span><span xml:space="preserve" class="s2037898SCL-000002"> SL 1951, ch 35, §§ 2, 3; SL 1953, ch 29, §§ 2, 3; SL 1957, ch 29, §§ 2, 3; SDC Supp 1960, § 57.0505-1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037899Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037899SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037899CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037899Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037899DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037899000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037899SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037899SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037899Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-17"><span class="s2037899SENU">10-12-17</span></a><span xml:space="preserve" class="s2037899SENU">. </span><span class="s2037899CL">Use of general road and bridge funds for matching aid permitted.</span></p><p dir="ltr" class="s2037899Normal-000000"><span xml:space="preserve" class="s2037899DefaultParagraphFont">Nothing in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037899DefaultParagraphFont">10-12-13</span></a><span xml:space="preserve" class="s2037899DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-16"><span class="s2037899DefaultParagraphFont">10-12-16</span></a><span class="s2037899DefaultParagraphFont">, inclusive, may be construed to prohibit the board of county commissioners from using any other funds appropriated for highway and bridge purposes for the purpose of matching federal aid grants heretofore or hereafter made.</span></p><p dir="ltr" class="s2037899Normal"><span xml:space="preserve" class="s2037899000001"> </span></p><p dir="ltr" class="s2037899Normal"><span class="s2037899SCL">Source:</span><span xml:space="preserve" class="s2037899SCL-000002"> SL 1951, ch 35, § 3; SL 1953, ch 29, § 3; SL 1957, ch 29, § 3; SDC Supp 1960, § 57.0505-1; SL 1982, ch 28, § 31.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-18 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-18 "> <META NAME="Description" 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align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-19, 10-12-20. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 28, &#167;&#167;&nbsp;32, 33.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037902Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037902SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037902CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037902Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037902DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037902000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037902SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037902SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037902Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-21"><span class="s2037902SENU">10-12-21</span></a><span xml:space="preserve" class="s2037902SENU">. </span><span class="s2037902CL">Maximum county levy for all purposes.</span></p><p dir="ltr" class="s2037902Normal-000000"><span class="s2037902DefaultParagraphFont">The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation.</span></p><p dir="ltr" class="s2037902Normal"><span xml:space="preserve" class="s2037902000001"> </span></p><p dir="ltr" class="s2037902Normal"><span class="s2037902SCL">Source:</span><span xml:space="preserve" class="s2037902SCL-000002"> 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037903Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037903SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037903CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037903Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037903DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037903Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037903DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037903000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037903SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037903SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037903Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-21.1"><span class="s2037903SENU">10-12-21.1</span></a><span xml:space="preserve" class="s2037903SENU">. </span><span class="s2037903CL">Levies in addition to limit.</span></p><p dir="ltr" class="s2037903Normal-000000"><span xml:space="preserve" class="s2037903DefaultParagraphFont">A county may levy taxes in addition to the limit prescribed in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-21"><span class="s2037903DefaultParagraphFont">10-12-21</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont"> for the following purposes:</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(1)    Accumulation for all county buildings and structures pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-25-1"><span class="s2037903DefaultParagraphFont">7-25-1</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-27-1"><span class="s2037903DefaultParagraphFont">7-27-1</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-8-5"><span class="s2037903DefaultParagraphFont">34-8-5</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span class="s2037903DefaultParagraphFont">(2)    Accumulations for interest and principal payments on all county bonds, long</span><span class="s2037903DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2037903DefaultParagraphFont">term indebtedness, and judgments pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-18-7"><span class="s2037903DefaultParagraphFont">7-18-7</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-22-11"><span class="s2037903DefaultParagraphFont">7-22-11</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-24-18"><span class="s2037903DefaultParagraphFont">7-24-18</span></a><span xml:space="preserve" class="s2037903DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=41-18-6"><span class="s2037903DefaultParagraphFont">41-18-6</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(3)    For the highway and bridge reserve fund pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-13"><span class="s2037903DefaultParagraphFont">10-12-13</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(4)    For the snow removal and emergency disaster fund pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-5-2"><span class="s2037903DefaultParagraphFont">34-5-2</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(5)    For a railroad authority pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=49-17A-22"><span class="s2037903DefaultParagraphFont">49-17A-22</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(6)    For regional airport authorities pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=50-6A-24"><span class="s2037903DefaultParagraphFont">50-6A-24</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(7)    For secondary roads pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=31-12-27"><span class="s2037903DefaultParagraphFont">31-12-27</span></a><span class="s2037903DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037903Normal-000001"><span xml:space="preserve" class="s2037903DefaultParagraphFont">(8)    For fire protection pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=34-31-3"><span class="s2037903DefaultParagraphFont">34-31-3</span></a><span class="s2037903DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037903Normal"><span xml:space="preserve" class="s2037903000003"> </span></p><p dir="ltr" class="s2037903Normal"><span class="s2037903SCL">Source:</span><span xml:space="preserve" class="s2037903SCL-000004"> SL 1985, ch 77, § 3; SL 1987, ch 29, § 5.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-22 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-22 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-22"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-22. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Obsolete.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-23 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-23 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-23"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-23. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 28, &#167;&nbsp;34.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-24 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-24 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-24"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-24, 10-12-25. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1978, ch 72, &#167;&#167;&nbsp;28, 29.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037907Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037907SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037907CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037907Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037907DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037907Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037907000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037907SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037907SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037907Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-26"><span class="s2037907SENU">10-12-26</span></a><span xml:space="preserve" class="s2037907SENU">. </span><span class="s2037907CL">Annual levy of organized township--Certification to county auditor.</span></p><p dir="ltr" class="s2037907Normal-000000"><span class="s2037907DefaultParagraphFont">On the last Tuesday in March of each year, or within ten days thereafter, the board of supervisors of each organized civil township shall levy the annual taxes for the ensuing year, as voted at the annual town meeting, and immediately thereafter the township clerk shall certify to the county auditor the amounts of such levies, in substantially the following form:</span></p><p dir="ltr" class="s2037907Normal-000001"><span class="s2037907DefaultParagraphFont">For general purposes _______________ dollars.</span></p><p dir="ltr" class="s2037907Normal-000001"><span class="s2037907DefaultParagraphFont">For bridge purposes _______________ dollars.</span></p><p dir="ltr" class="s2037907Normal-000001"><span class="s2037907DefaultParagraphFont">For fireguard purposes _______________ dollars.</span></p><p dir="ltr" class="s2037907Normal"><span xml:space="preserve" class="s2037907000002"> </span></p><p dir="ltr" class="s2037907Normal"><span class="s2037907SCL">Source:</span><span xml:space="preserve" class="s2037907SCL-000003"> SL 1899, ch 41, § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037908Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037908SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037908CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037908Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037908DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037908000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037908SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037908SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037908Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-27"><span class="s2037908SENU">10-12-27</span></a><span xml:space="preserve" class="s2037908SENU">. </span><span class="s2037908CL">Township levy for bond interest and debt service fund--Surplus transferred to general fund.</span></p><p dir="ltr" class="s2037908Normal-000000"><span xml:space="preserve" class="s2037908DefaultParagraphFont">At the time specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-26"><span class="s2037908DefaultParagraphFont">10-12-26</span></a><span xml:space="preserve" class="s2037908DefaultParagraphFont"> in every township where there are bonds outstanding, the township board of supervisors shall levy a tax sufficient to pay the interest on such bonds and not to exceed fifteen percent of the principal of such debt, as a debt service fund, the money from which tax shall be applied to no other purpose than the payment of outstanding bonds and interest on the same, until such bonds and interest are fully paid, when any surplus remaining shall be transferred to the township general fund, the amounts of which levy shall be certified as prescribed in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-26"><span class="s2037908DefaultParagraphFont">10-12-26</span></a><span class="s2037908DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037908Normal"><span xml:space="preserve" class="s2037908000001"> </span></p><p dir="ltr" class="s2037908Normal"><span class="s2037908SCL">Source:</span><span xml:space="preserve" class="s2037908SCL-000002"> SL 1899, ch 41, § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037909Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037909SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037909CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037909Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037909DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037909000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037909SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037909SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037909Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-28"><span class="s2037909SENU">10-12-28</span></a><span xml:space="preserve" class="s2037909SENU">. </span><span class="s2037909CL">Maximum rate of township levy.</span></p><p dir="ltr" class="s2037909Normal-000000"><span class="s2037909DefaultParagraphFont">The total rate of the annual tax levy in civil townships may not exceed three dollars per thousand dollars of taxable valuation.</span></p><p dir="ltr" class="s2037909Normal"><span xml:space="preserve" class="s2037909000001"> </span></p><p dir="ltr" class="s2037909Normal"><span class="s2037909SCL">Source:</span><span xml:space="preserve" class="s2037909SCL-000002"> SL 1915, ch 292, § 4; RC 1919, § 6741; SDC 1939, § 57.0513; SL 1989, ch 87, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037910Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037910SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037910CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037910Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037910DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037910000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037910SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037910SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037910Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-28.1"><span class="s2037910SENU">10-12-28.1</span></a><span xml:space="preserve" class="s2037910SENU">. </span><span class="s2037910CL">Additional township levy for fire protection and emergency medical services.</span></p><p dir="ltr" class="s2037910Normal-000000"><span xml:space="preserve" class="s2037910DefaultParagraphFont">If the allowable tax levy for a township in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-28"><span class="s2037910DefaultParagraphFont">10-12-28</span></a><span xml:space="preserve" class="s2037910DefaultParagraphFont"> is insufficient to meet other allowable expenses, fire protection expenses, and expenses for emergency medical services, an additional annual tax for the purpose of providing fire protection and emergency medical services may be levied. However, the additional levy may not exceed one dollar and twenty cents per thousand dollars of taxable valuation within the township.</span></p><p dir="ltr" class="s2037910Normal"><span xml:space="preserve" class="s2037910000001"> </span></p><p dir="ltr" class="s2037910Normal"><span class="s2037910SCL">Source:</span><span xml:space="preserve" class="s2037910SCL-000002"> SL 1981, ch 85; SL 1988, ch 94, § 3; SL 1989, ch 87, § 15O; SL 2018, ch 61, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037911Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037911SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037911CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037911Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037911DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037911000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037911SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037911SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037911Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-28.2"><span class="s2037911SENU">10-12-28.2</span></a><span xml:space="preserve" class="s2037911SENU">. </span><span class="s2037911CL">Authorization of tax levy for secondary road capital improvement fund.</span></p><p dir="ltr" class="s2037911Normal-000000"><span xml:space="preserve" class="s2037911DefaultParagraphFont">The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and purposes as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=31-13-3.1"><span class="s2037911DefaultParagraphFont">31-13-3.1</span></a><span xml:space="preserve" class="s2037911DefaultParagraphFont">. The secondary road capital improvement tax levy authorized by this section is in addition to the levies authorized in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-28"><span class="s2037911DefaultParagraphFont">10-12-28</span></a><span xml:space="preserve" class="s2037911DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=31-13-22"><span class="s2037911DefaultParagraphFont">31-13-22</span></a><span xml:space="preserve" class="s2037911DefaultParagraphFont">. Any tax levy imposed pursuant to this section is exempt from the tax limitations imposed on a township pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13"><span class="s2037911DefaultParagraphFont">10-13</span></a><span class="s2037911DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037911Normal"><span xml:space="preserve" class="s2037911000001"> </span></p><p dir="ltr" class="s2037911Normal"><span class="s2037911SCL">Source:</span><span xml:space="preserve" class="s2037911SCL-000002"> SL 2015, ch 165, § 22, eff. Apr. 1, 2015.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037912Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037912SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037912CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037912Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037912DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037912000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037912SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037912SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037912Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-29"><span class="s2037912SENU">10-12-29</span></a><span xml:space="preserve" class="s2037912SENU">. </span><span class="s2037912CL">Annual school district levy--Report to county auditor--Spread against property.</span></p><p dir="ltr" class="s2037912Normal-000000"><span class="s2037912DefaultParagraphFont">The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to the county auditor by the first of October on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district, subject to the legal dollar limitations provided by law.</span></p><p dir="ltr" class="s2037912Normal"><span xml:space="preserve" class="s2037912000001"> </span></p><p dir="ltr" class="s2037912Normal"><span class="s2037912SCL">Source:</span><span xml:space="preserve" class="s2037912SCL-000002"> SDC 1939, § 57.0515 as added by SL 1953, ch 460, § 1; SL 1969, ch 44, § 35; SL 1971, ch 74, § 1; SL 1986, ch 126, § 22; SL 1989, ch 30, § 26; SL 1997, ch 87, § 3.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-30 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-30 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-30"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-30, 10-12-31. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1995, ch 57, &#167;&#167;&nbsp;35, 36; SL 1995, ch 59.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084019Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084019SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084019CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084019Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084019DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084019000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084019SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084019SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-31.1 - Adjusting level of assessment for school districts."><meta property="og:description" content="SDLRC Codified Law 10-12-31.1 - Adjusting level of assessment for school districts."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-12-31.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084019Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-31.1" rel="noopener"><span class="s2084019SENU">10-12-31.1</span></a><span xml:space="preserve" class="s2084019SENU">. </span><span class="s2084019CL">Adjusting level of assessment for school districts.</span></p><p dir="ltr" class="s2084019Normal-000000"><span xml:space="preserve" class="s2084019DefaultParagraphFont">Notwithstanding other provision of law, when applying the levies for school purposes, the county director of equalization of each county shall adjust the level of assessment in that district so that the level of assessment as indicated by the most recent assessment to sales ratio as provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-55" rel="noopener"><span class="s2084019DefaultParagraphFont">10-11-55</span></a><span xml:space="preserve" class="s2084019DefaultParagraphFont"> and the most recent agricultural income value as provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-127" rel="noopener"><span class="s2084019DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2084019DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-132" rel="noopener"><span class="s2084019DefaultParagraphFont">10-6-132</span></a><span class="s2084019DefaultParagraphFont">, inclusive, in that district are equal to eighty-five percent of market value or agricultural income value. The Department of Revenue shall provide the director of equalization of each county all of the factors of adjustment necessary for the computations required in this section.</span></p><p dir="ltr" class="s2084019Normal"><span xml:space="preserve" class="s2084019000001"> </span></p><p dir="ltr" class="s2084019Normal"><span class="s2084019SCL">Source:</span><span xml:space="preserve" class="s2084019SCL-000002"> SL 1980, ch 77, § 1; SL 1983, ch 73; SL 1984, ch 68; SL 1989, ch 87, § 6; SL 1995, ch 57, § 38; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 14, eff. July 1, 2009; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2084019SCL-000002">11-1</span></a><span class="s2084019SCL-000002">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-31.2 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-31.2 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-31.2"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-31.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1986, ch 88, &#167;&nbsp;2A.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-31.3 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-31.3 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-31.3"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-31.3, 10-12-31.4. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1995, ch 57, &#167;&#167;&nbsp;39, 40.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037917Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037917SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037917CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037917Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037917DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037917DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037917000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037917SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037917SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037917Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-32"><span class="s2037917SENU">10-12-32</span></a><span xml:space="preserve" class="s2037917SENU">. </span><span class="s2037917CL">Maximum rate of levy in municipalities.</span></p><p dir="ltr" class="s2037917Normal-000000"><span class="s2037917DefaultParagraphFont">In municipalities, the levy may not exceed twenty</span><span class="s2037917DefaultParagraphFont-000001">-</span><span class="s2037917DefaultParagraphFont">seven dollars per thousand dollars of taxable valuation.</span></p><p dir="ltr" class="s2037917Normal"><span xml:space="preserve" class="s2037917000002"> </span></p><p dir="ltr" class="s2037917Normal"><span class="s2037917SCL">Source:</span><span xml:space="preserve" class="s2037917SCL-000003"> SL 1915, ch 292, § 2; RC 1919, § 6739; SL 1919, ch 114; SDC 1939, § 57.0517; SL 1945, ch 325; SL 1951, ch 442, § 1; SL 1959, ch 435, § 1; SL 1978, ch 62, § 1; SL 1989, ch 87, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s90bccae497dc455ebc5a59cbc3dd4205Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s90bccae497dc455ebc5a59cbc3dd4205SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s90bccae497dc455ebc5a59cbc3dd4205CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s90bccae497dc455ebc5a59cbc3dd4205000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s90bccae497dc455ebc5a59cbc3dd4205DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s90bccae497dc455ebc5a59cbc3dd4205SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-32.1 - Repealed."><meta property="og:description" content="SDLRC Codified Law 10-12-32.1 - Repealed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-32.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s90bccae497dc455ebc5a59cbc3dd4205Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-32.1" rel="noopener"><span class="s90bccae497dc455ebc5a59cbc3dd4205SENU">10-12-32.1</span></a><span xml:space="preserve" class="s90bccae497dc455ebc5a59cbc3dd4205SENU">. </span><span class="s90bccae497dc455ebc5a59cbc3dd4205CL">Repealed.</span></p><p dir="ltr" class="s90bccae497dc455ebc5a59cbc3dd4205Normal"><span xml:space="preserve" class="s90bccae497dc455ebc5a59cbc3dd4205000000"> </span></p><p dir="ltr" class="s90bccae497dc455ebc5a59cbc3dd4205Normal"><span xml:space="preserve" class="s90bccae497dc455ebc5a59cbc3dd4205DefaultParagraphFont">Source: </span><span class="s90bccae497dc455ebc5a59cbc3dd4205SCL">SL 1998, ch 58, § 2; SL 2026, ch 43, § 2.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-33 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-33 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-33"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-33. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1989, ch 87, &#167;&nbsp;8.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-34 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-34 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-34"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-34. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 86, &#167;&nbsp;12.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037921Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037921SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037921CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037921Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037921DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037921000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037921SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037921SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037921Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-34.1"><span class="s2037921SENU">10-12-34.1</span></a><span xml:space="preserve" class="s2037921SENU">. </span><span class="s2037921CL">Tax levies based on true and full valuation.</span></p><p dir="ltr" class="s2037921Normal-000000"><span class="s2037921DefaultParagraphFont">Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation.</span></p><p dir="ltr" class="s2037921Normal"><span xml:space="preserve" class="s2037921000001"> </span></p><p dir="ltr" class="s2037921Normal"><span class="s2037921SCL">Source:</span><span xml:space="preserve" class="s2037921SCL-000002"> SL 1978, ch 77, § 1; SL 1988, ch 94, § 3; SL 1989, ch 87, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037922Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037922SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037922CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037922Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037922DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037922000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037922SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037922SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037922Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-35"><span class="s2037922SENU">10-12-35</span></a><span xml:space="preserve" class="s2037922SENU">. </span><span class="s2037922CL">Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.</span></p><p dir="ltr" class="s2037922Normal-000000"><span class="s2037922DefaultParagraphFont">Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not limit or include any levies made to pay the annual interest on the bonded indebtedness of any taxing district or to pay bonds heretofore or hereafter legally issued by any taxing district at the maturity thereof; nor shall the levy limits fixed by this chapter include the levies for any purpose which have been or may hereafter be authorized by a vote of the people.</span></p><p dir="ltr" class="s2037922Normal"><span xml:space="preserve" class="s2037922000001"> </span></p><p dir="ltr" class="s2037922Normal"><span class="s2037922SCL">Source:</span><span xml:space="preserve" class="s2037922SCL-000002"> SL 1915, ch 292, § 9; SL 1917, ch 128, § 2; RC 1919, § 6745; SDC 1939, § 57.0519; SL 1943, ch 287; SL 1945, ch 324, § 3; SL 1978, ch 62, § 22.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037923Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037923SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037923CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037923Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037923DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037923DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037923000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037923SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037923SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037923Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-36"><span class="s2037923SENU">10-12-36</span></a><span xml:space="preserve" class="s2037923SENU">. </span><span class="s2037923CL">Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.</span></p><p dir="ltr" class="s2037923Normal-000000"><span class="s2037923DefaultParagraphFont">If the governing body of any county, municipality, or township, determines that the amount of taxes which may be levied under the rates limited by this chapter will be insufficient to meet the needs of the taxing district for the current year, the question of an increased levy may be submitted to the voters thereof at a special election called and conducted in the same manner as other special elections therein. If three</span><span class="s2037923DefaultParagraphFont-000001">-</span><span class="s2037923DefaultParagraphFont">fourths of the votes cast at any such election are in favor of the increased levy, the governing board may, without further act, increase the maximum rate as limited by this chapter to the extent of six dollars per thousand dollars of taxable valuation.</span></p><p dir="ltr" class="s2037923Normal"><span xml:space="preserve" class="s2037923000002"> </span></p><p dir="ltr" class="s2037923Normal"><span class="s2037923SCL">Source:</span><span xml:space="preserve" class="s2037923SCL-000003"> SL 1915, ch 292, § 7; RC 1919, § 6744; SDC 1939, § 57.0520; SL 1951, ch 443; SL 1989, ch 87, § 10; SL 1996, ch 69, § 3.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-37 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-37 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-37"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-37. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1989, ch 91, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037925Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037925SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037925CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037925Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037925DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037925Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037925000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037925SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037925SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037925Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-38"><span class="s2037925SENU">10-12-38</span></a><span xml:space="preserve" class="s2037925SENU">. </span><span class="s2037925CL">Equalizing assessment of all property between counties.</span></p><p dir="ltr" class="s2037925Normal-000000"><span class="s2037925DefaultParagraphFont">The Department of Revenue may equalize the assessment of all property between counties:</span></p><p dir="ltr" class="s2037925Normal-000001"><span class="s2037925DefaultParagraphFont">(1)    If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;</span></p><p dir="ltr" class="s2037925Normal-000001"><span xml:space="preserve" class="s2037925DefaultParagraphFont">(2)    If a state levy is made pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-1"><span class="s2037925DefaultParagraphFont">10-12-1</span></a><span class="s2037925DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037925Normal"><span xml:space="preserve" class="s2037925000002"> </span></p><p dir="ltr" class="s2037925Normal"><span class="s2037925SCL">Source:</span><span xml:space="preserve" class="s2037925SCL-000003"> SL 1994, ch 73, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037925SCL-000003">11-1</span></a><span class="s2037925SCL-000003">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037926Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037926SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037926CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037926Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037926DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037926000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037926SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037926SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037926Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-39"><span class="s2037926SENU">10-12-39</span></a><span xml:space="preserve" class="s2037926SENU">. </span><span class="s2037926CL">Equalizing assessment of land and structures on property between counties.</span></p><p dir="ltr" class="s2037926Normal-000000"><span xml:space="preserve" class="s2037926DefaultParagraphFont">If assessments have been equalized pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-38"><span class="s2037926DefaultParagraphFont">10-12-38</span></a><span class="s2037926DefaultParagraphFont">, the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the department may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the department may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Municipal lots shall be equalized in the same manner as provided in this section for equalizing lands.</span></p><p dir="ltr" class="s2037926Normal"><span xml:space="preserve" class="s2037926000001"> </span></p><p dir="ltr" class="s2037926Normal"><span class="s2037926SCL">Source:</span><span xml:space="preserve" class="s2037926SCL-000002"> SL 1994, ch 73, § 28; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037926SCL-000002">11-1</span></a><span class="s2037926SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037927Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037927SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037927CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037927Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037927DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037927000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037927SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037927SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037927Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-40"><span class="s2037927SENU">10-12-40</span></a><span xml:space="preserve" class="s2037927SENU">. </span><span class="s2037927CL">Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.</span></p><p dir="ltr" class="s2037927Normal-000000"><span xml:space="preserve" class="s2037927DefaultParagraphFont">The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-48"><span class="s2037927DefaultParagraphFont">10-11-48</span></a><span class="s2037927DefaultParagraphFont">, but in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional.</span></p><p dir="ltr" class="s2037927Normal"><span xml:space="preserve" class="s2037927000001"> </span></p><p dir="ltr" class="s2037927Normal"><span class="s2037927SCL">Source:</span><span xml:space="preserve" class="s2037927SCL-000002"> SL 1994, ch 73, § 29; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037927SCL-000002">11-1</span></a><span class="s2037927SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037928Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037928SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037928CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037928Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037928DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037928000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037928SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037928SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037928Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-41"><span class="s2037928SENU">10-12-41</span></a><span xml:space="preserve" class="s2037928SENU">. </span><span class="s2037928CL">Certification of percent added to or deducted from valuation of property.</span></p><p dir="ltr" class="s2037928Normal-000000"><span class="s2037928DefaultParagraphFont">On or before the second Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real and personal property in the several counties of the state. Such certificates shall show the equalized valuation of all property within such county. The certificate shall also, if equalization is made pursuant to subdivision 10-12-38(2), show the levy or levies for state purposes made by the department.</span></p><p dir="ltr" class="s2037928Normal"><span xml:space="preserve" class="s2037928000001"> </span></p><p dir="ltr" class="s2037928Normal"><span class="s2037928SCL">Source:</span><span xml:space="preserve" class="s2037928SCL-000002"> SL 1994, ch 73, § 30; SL 2003, ch 272, § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037928SCL-000002">11-1</span></a><span class="s2037928SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sf6ca0cd0031f4e7c95a37d2795d4de02Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf6ca0cd0031f4e7c95a37d2795d4de02SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf6ca0cd0031f4e7c95a37d2795d4de02CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sf6ca0cd0031f4e7c95a37d2795d4de02Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf6ca0cd0031f4e7c95a37d2795d4de02StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sf6ca0cd0031f4e7c95a37d2795d4de02000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf6ca0cd0031f4e7c95a37d2795d4de02NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf6ca0cd0031f4e7c95a37d2795d4de02SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-42 - Annual levy--School district general fund."><meta property="og:description" content="SDLRC Codified Law 10-12-42 - Annual levy--School district general fund."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-42"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02SENU">10-12-42</span></a><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02SENU">. </span><span class="sf6ca0cd0031f4e7c95a37d2795d4de02CL">Annual levy--School district general fund.</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Statute"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">For taxes payable in 2027, and each year thereafter, the maximum levy for the general fund of a school district is as follows:</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02StatuteNumber1"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">(1)    The maximum mill levy is four dollars and eighty-six and seven-tenths cents per thousand dollars of taxable valuation, subject to the limitations on agricultural property as provided in subdivision (2) and owner-occupied property as provided in subdivision (3);</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02StatuteNumber1"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">(2)    The maximum mill levy on agricultural property for the school district is one dollar and five and one-tenth cents per thousand dollars of taxable valuation.; and</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02StatuteNumber1"><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">(3)    The maximum mill levy for an owner-occupied single-family dwelling pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-40" rel="noopener"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">10-13-40</span></a><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont"> for the school district is zero dollars and sixty-six and nine-tenths cents per thousand dollars of taxable valuation.</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Statute"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">If the district's levies are less than the maximum levies as stated in this section, the levies must maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies.</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Statute"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">All levies in this section must be imposed on valuations where the median level of assessment represents eighty-five percent of market value as determined by the Department of Revenue. These valuations must be used for all school funding purposes.</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Statute"><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">If the district has imposed an excess levy pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">10-12-43</span></a><span class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont">, the three mill levies must maintain the same proportion to each other as the maximum levies of this section for taxes payable in 2026. The school district may elect to tax at less than the maximum amounts set forth in this section.</span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02Normal"><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02000000"> </span></p><p dir="ltr" class="sf6ca0cd0031f4e7c95a37d2795d4de02NoIndent"><span xml:space="preserve" class="sf6ca0cd0031f4e7c95a37d2795d4de02DefaultParagraphFont-000001">Source: </span><span class="sf6ca0cd0031f4e7c95a37d2795d4de02SCL">SL 1995, ch 57, § 37 as amended by SL 1995, ch 77, § 6; SL 1996, ch 69, § 5; SL 1997, ch 53, § 1; SL 1998, ch 51, § 8; SL 1998, ch 59, § 1; SL 1999, ch 49, § 1; SL 2000, ch 50, § 1; SL 2001, ch 51, § 1; SL 2002, ch 52, § 1; SL 2003, ch 52, § 1; SL 2003, ch 272, § 82; SL 2004, ch 83, § 1; SL 2005, ch 60, § 1; SL 2006, ch 41, § 1; SL 2007, ch 48, § 1; SL 2008, ch 44, § 21; SL 2008, ch 48, § 1; SL 2009, ch 43, §§ 1, 2; SL 2010, ch 49, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 90, § 4; SL 2012, ch 64, § 1; SL 2013, ch 46, § 1; SL 2014, ch 80, § 2; SL 2015, ch 88, § 3; SL 2016, ch 59, § 1; SL 2017, ch 76, § 1; SL 2018, ch 92, § 1; SL 2019, ch 62, § 1; SL 2020, ch 31, § 1; SL 2021, ch 78, § 1; SL 2022, ch 41, § 1; SL 2023, ch 30, § 1; SL 2024, ch 59, § 1; SL 2025, ch 47, § 1; SL 2026, ch 44, § 1.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES10-12-42.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-12-42.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-12-42.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-12-42.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 52, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037931Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037931SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037931CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037931Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037931DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037931Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2037931Normal-000002 { margin-top: 0; margin-bottom: 0; margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-right: 0; } span.s2037931000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037931SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037931SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037931Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12-43"><span class="s2037931SENU">10-12-43</span></a><span xml:space="preserve" class="s2037931SENU">. </span><span class="s2037931CL">Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.</span></p><p dir="ltr" class="s2037931Normal-000000"><span class="s2037931DefaultParagraphFont">The governing body of the school district may raise additional revenues for general fund purposes only, from property tax through the imposition of an excess tax levy. The governing body of a school district may impose the excess tax levy with an affirmative two-thirds vote of the governing body on or before July fifteenth of the year prior to the year the taxes are payable. On any excess tax levy approved after July 1, 2002, the governing body of the taxing district shall specify in the resolution the year or number of years the excess tax levy will be applied.</span></p><p dir="ltr" class="s2037931Normal-000001"><span class="s2037931DefaultParagraphFont">The requirements for an announcement made pursuant to this section are as follows:</span></p><p dir="ltr" class="s2037931Normal-000002"><span class="s2037931DefaultParagraphFont">(1)    The decision of the governing body to originally impose or subsequently increase an excess tax levy shall be first published within ten days of the decision;</span></p><p dir="ltr" class="s2037931Normal-000002"><span xml:space="preserve" class="s2037931DefaultParagraphFont">(2)    Publication shall be made at least twice in the legal newspaper designated pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=13-8-10"><span class="s2037931DefaultParagraphFont">13-8-10</span></a><span class="s2037931DefaultParagraphFont">, with no fewer than five days between publication dates, before the opt out takes effect;</span></p><p dir="ltr" class="s2037931Normal-000002"><span class="s2037931DefaultParagraphFont">(3)    The announcement shall be at least three newspaper columns in width and four inches in length or at least one-sixth of a page in size, whichever size is greater;</span></p><p dir="ltr" class="s2037931Normal-000002"><span xml:space="preserve" class="s2037931DefaultParagraphFont">(4)    The announcement shall be headed with the following statement in a typeface no less than eighteen point type: "ATTENTION TAXPAYERS: NOTICE OF PROPERTY TAX INCREASE OF $(fill in amount)." The remainder of the announcement shall consist of a reproduction of the "Resolution for Opt Out," including the amount that property taxes will be increased annually by the proposed opt out and a statement of the right to refer the decision of the board to a vote of the people as provided in this section. The secretary of revenue, in rules promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2037931DefaultParagraphFont">1-26</span></a><span class="s2037931DefaultParagraphFont">, shall prescribe a uniform form to be used by the school district for notification of taxpayers as required by this section.</span></p><p dir="ltr" class="s2037931Normal-000001"><span class="s2037931DefaultParagraphFont">However, the requirements of subdivisions (3) and (4) shall be waived if:</span></p><p dir="ltr" class="s2037931Normal-000002"><span class="s2037931DefaultParagraphFont">(A)    The opt out is for less than fifteen thousand dollars; or</span></p><p dir="ltr" class="s2037931Normal-000002"><span class="s2037931DefaultParagraphFont">(B)    A copy of the resolution for opt out is mailed to every property taxpayer in the local governmental unit, by first class mail or bulk mail, within twenty days of the decision to opt out; and</span></p><p dir="ltr" class="s2037931Normal-000002"><span class="s2037931DefaultParagraphFont">(C)    A copy of the resolution for opt out is printed in each official newspaper in the local governmental unit's boundaries.</span></p><p dir="ltr" class="s2037931Normal-000001"><span class="s2037931DefaultParagraphFont">For the purposes of subsections (A), (B), and (C), the first publication is not deemed to have occurred until three days after the mailing is sent or the resolution is delivered to the official newspaper.</span></p><p dir="ltr" class="s2037931Normal-000001"><span class="s2037931DefaultParagraphFont">The opt out decision may be referred to a vote of the people upon a resolution of the governing body of the school district or by a petition signed by at least five percent of the registered voters in the school district and filed with the governing body within twenty days of the first publication of the decision. The referendum election shall be held on or before October first of the year prior to the time the taxes are payable.</span></p><p dir="ltr" class="s2037931Normal"><span xml:space="preserve" class="s2037931000003"> </span></p><p dir="ltr" class="s2037931Normal"><span class="s2037931SCL">Source:</span><span xml:space="preserve" class="s2037931SCL-000004"> SL 1995, ch 57, § 42; SL 1996, ch 69, § 1; SL 1997, ch 54, § 1; SL 2002, ch 53, § 1; SL 2002, ch 54, § 1; SL 2002, ch 55, § 1; SL 2003, ch 272, § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037931SCL-000004">11-1</span></a><span class="s2037931SCL-000004">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sdb2816deca0541feb52ead19a1bd4f22Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdb2816deca0541feb52ead19a1bd4f22SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdb2816deca0541feb52ead19a1bd4f22CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sdb2816deca0541feb52ead19a1bd4f22Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } a.sdb2816deca0541feb52ead19a1bd4f22000000 { text-decoration: none; } span.sdb2816deca0541feb52ead19a1bd4f22000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sdb2816deca0541feb52ead19a1bd4f22NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdb2816deca0541feb52ead19a1bd4f22SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions."><meta property="og:description" content="SDLRC Codified Law 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-43.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43.1" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22SENU">10-12-43.1</span></a><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22SENU">. </span><span class="sdb2816deca0541feb52ead19a1bd4f22CL">Excess tax levy--School district capital outlay fund--Restrictions.</span></p><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22Statute"><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">A school district may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">10-12-43</span></a><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">. The opt out decision may be referred to a vote of the people in the same manner as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">10-12-43</span></a><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">.</span></p><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22Statute"><a id="_pagenumber2" class="sdb2816deca0541feb52ead19a1bd4f22000000" rel="noopener"></a><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">A school district imposing an excess tax levy pursuant to this section shall exclude any additional revenue generated by the excess tax levy from the total tax revenues deposited in the capital outlay fund when calculating the maximum allowable transfer to the school district's general fund authorized under § </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-6" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">13-16-6</span></a><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">. Any additional revenue generated by the excess tax levy may only be used for capital outlay fund purposes pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-6" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">13-16-6</span></a><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">.</span></p><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22Statute"><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">In no year may the annual tax levy for capital outlay fund purposes exceed the levy authorized under § </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-7" rel="noopener"><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">13-16-7</span></a><span class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont">.</span></p><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22Normal"><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22000001"> </span></p><p dir="ltr" class="sdb2816deca0541feb52ead19a1bd4f22NoIndent"><span xml:space="preserve" class="sdb2816deca0541feb52ead19a1bd4f22DefaultParagraphFont-000002">Source: </span><span class="sdb2816deca0541feb52ead19a1bd4f22SCL">SL 2020, ch 55, § 2; SL 2025, ch 46, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2f3365b0a3e84ee79b28ae61b9391fbdNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f3365b0a3e84ee79b28ae61b9391fbdSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f3365b0a3e84ee79b28ae61b9391fbdCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2f3365b0a3e84ee79b28ae61b9391fbdStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2f3365b0a3e84ee79b28ae61b9391fbdStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f3365b0a3e84ee79b28ae61b9391fbd000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2f3365b0a3e84ee79b28ae61b9391fbdNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f3365b0a3e84ee79b28ae61b9391fbdSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-44 - Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation."><meta property="og:description" content="SDLRC Codified Law 10-12-44 - Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-44"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-44" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdSENU">10-12-44</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdSENU">. </span><span class="s2f3365b0a3e84ee79b28ae61b9391fbdCL">Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation.</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdStatute"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a tax increment financing district, or a discretionary formula in accordance with the following:</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdStatuteNumber1"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">(1)    For tax increment financing districts created pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=11-9" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">11-9</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">, the county auditor shall impose an additional tax levy, for an amount not to exceed an amount equal to the sum of the levies in §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-12-42</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">13-37-16</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont"> multiplied by the total value of the tax increment financing district less the tax increment base as determined pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=11-9-19" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">11-9-19</span></a><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">;</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdStatuteNumber1"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">(2)    For property subject to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-6-137.1</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-144" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-6-144</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">, the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of taxes that were not collected, due to the reduction in value based on the maximum levies, pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-12-42</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">13-37-16</span></a><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">; and</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdStatuteNumber1"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">(3)    For abated taxes, the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of the school district's portion of the taxes that were abated, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-18" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-18</span></a><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">, during the previous tax year.</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdStatute"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">The levies in this section are not subject to the referendum provision of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-12-43</span></a><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont"> and these levies must maintain the same proportion to each other, as represented in the mathematical relationship at the maximum levies pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">10-12-42</span></a><span class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont">.</span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdNormal"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbd000000"> </span></p><p dir="ltr" class="s2f3365b0a3e84ee79b28ae61b9391fbdNoIndent"><span xml:space="preserve" class="s2f3365b0a3e84ee79b28ae61b9391fbdDefaultParagraphFont-000001">Source: </span><span class="s2f3365b0a3e84ee79b28ae61b9391fbdSCL">SL 1996, ch 69, § 17; SL 1997, ch 54, § 2; SL 2018, ch 70, § 6; SL 2020, ch 39, § 13; SL 2021, ch 44, § 44; SL 2022, ch 29, § 5; SL 2026, ch 58, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12 - STATE AND LOCAL PROPERTY TAX LEVIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sfab008556e0f48d09c32815c3af1e3c3Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfab008556e0f48d09c32815c3af1e3c3SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfab008556e0f48d09c32815c3af1e3c3DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfab008556e0f48d09c32815c3af1e3c3000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sfab008556e0f48d09c32815c3af1e3c3NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfab008556e0f48d09c32815c3af1e3c3DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfab008556e0f48d09c32815c3af1e3c3SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-12-45 - Rejected by referendum."><meta property="og:description" content="SDLRC Codified Law 10-12-45 - Rejected by referendum."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-12-45"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sfab008556e0f48d09c32815c3af1e3c3Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-12-45" rel="noopener"><span class="sfab008556e0f48d09c32815c3af1e3c3SENU">10-12-45</span></a><span xml:space="preserve" class="sfab008556e0f48d09c32815c3af1e3c3SENU">. </span><span class="sfab008556e0f48d09c32815c3af1e3c3DefaultParagraphFont">Rejected by referendum.</span></p><p dir="ltr" class="sfab008556e0f48d09c32815c3af1e3c3Normal"><span xml:space="preserve" class="sfab008556e0f48d09c32815c3af1e3c3000000"> </span></p><p dir="ltr" class="sfab008556e0f48d09c32815c3af1e3c3NoIndent"><span xml:space="preserve" class="sfab008556e0f48d09c32815c3af1e3c3DefaultParagraphFont-000001">Source: </span><span class="sfab008556e0f48d09c32815c3af1e3c3SCL">SL 2024, ch 189, § 2, rejected Nov. 5, 2024.</span></p></div></body></html>