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South Dakota Constitution
Article 11
S.D. Const. art. XI
Revenue and Finance
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1
Annual tax.
2
Classification of property for taxation--Income.
3
Corporate tax power of state not suspended.
4
Banks and bankers taxed.
5
Public property exempt from taxation--Exceptions.
6
Property exempt from taxation--Personal property.
7
Other exemption laws void.
8
Object of tax to be stated--Use of vehicle and fuel taxes.
9
Taxes paid into treasury--Appropriations required for expenditure.
10
Special assessments for local improvements--Taxes for municipal purposes.
11
Unauthorized use of public money as felony.
12
Annual statement of receipts and expenditures.
13
Vote required to increase certain tax rates or valuations.
14
Vote required to impose or increase taxes.
15
Inheritance tax prohibited.