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SOUTH DAKOTA STATUTES AND CODES
Chapter 12 - State And Local Property Tax Levies
- Section 10-12-1 - Levy of state tax--Purposes covered by levy.
- Section 10-12-2 - Maximum state levy.
- Section 10-12-3 - Determination of rate of state levy--Certification and deduction of amounts availablefrom other sources.
- Section 10-12-4 - Constitutional limitations on state levy to be observed.
- Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds.
- Section 10-12-6 - Repealed.
- Section 10-12-7 - Local levies in specific amounts--Certification to county auditor--Change in levyafter certification.
- Section 10-12-7.1 - Repealed.
- Section 10-12-7.2 - Repealed.
- Section 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis for levy.
- Section 10-12-9 - Purposes included in county general-purpose levy.
- Section 10-12-9.1 - Repealed.
- Section 10-12-9.2 - Levy for library purposes--Certain municipalities exempted.
- Sections 10-12-10, 10-12-11 - Repealed
- Section 10-12-12 - Repealed.
- Section 10-12-13 - County levy to match federal aid to roads and bridges--Special fund created.
- Section 10-12-14 - Payment to municipalities from federal matching-aid levy.
- Section 10-12-15 - County highway and bridge reserve fund exempt from budget law.
- Section 10-12-16 - Use of unexpended balances in county road and bridge funds--Reversion to generalfund prohibited.
- Section 10-12-17 - Use of general road and bridge funds for matching aid permitted.
- Section 10-12-18 - County weather-modification expenditure authorized--Contractors to be licensed.
- Sections 10-12-19, 10-12-20 - Repealed
- Section 10-12-21 - Maximum county levy for all purposes.
- Section 10-12-21.1 - Levies in addition to limit.
- Section 10-12-22 - Obsolete.
- Section 10-12-23 - Repealed.
- Sections 10-12-24, 10-12-25 - Repealed
- Section 10-12-26 - Annual levy of organized township--Certification to county auditor.
- Section 10-12-27 - Township levy for bond interest and debt service fund--Surplus transferred to generalfund.
- Section 10-12-28 - Maximum rate of township levy.
- Section 10-12-28.1 - Additional township levy for fire protection.
- Section 10-12-29 - Annual school district levy--Report to county auditor--Spread against property.
- Sections 10-12-30, 10-12-31 - Repealed
- Section 10-12-31.1 - Adjusting level of assessment for school districts.
- Section 10-12-31.2 - Repealed.
- Sections 10-12-31.3, 10-12-31.4 - Repealed
- Section 10-12-32 - Maximum rate of levy in municipalities.
- Section 10-12-32.1 - Municipalities incorporated after January 1, 1984.
- Section 10-12-33 - Repealed.
- Section 10-12-34 - Repealed.
- Section 10-12-34.1 - Tax levies based on true and full valuation.
- Sections 10-12-35, 10-12-36 - Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters. Special election on tax levy exceeding limitations--Vote required for approval-
- Section 10-12-37 - Repealed.
- Section 10-12-38 - Equalizing assessment of all property between counties.
- Section 10-12-39 - Equalizing assessment of land and structures on property between counties.
- Section 10-12-40 - Addition to or deduction from valuation of lands, municipal lots and structures onland between counties.
- Section 10-12-41 - Certification of percent added to or deducted from valuation of property.
- Section 10-12-42 - Annual levy for general fund of a school district.
- Section 10-12-42.1 - Repealed.
- Section 10-12-43 - Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
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