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S.D. Codified Laws ch. 10-12 – State and Local Property Tax Levies | Midpage
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South Dakota Codified Laws
Title 10
Chapter 10-12
S.D. Codified Laws ch. 10-12
State and Local Property Tax Levies
10-12-1
Levy of state tax--Purposes covered by levy.
10-12-2
Maximum state levy.
10-12-3
Determination of rate of state levy--Certification and deduction of amounts available from other sources.
10-12-4
Constitutional limitations on state levy to be observed.
10-12-5
State treasurer to transfer sums to interest and debt service funds.
10-12-7
Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
10-12-8
Annual county levy for general purposes--Estimate of expenses as basis--Limitation.
10-12-9
Purposes for levy of county taxes.
10-12-9.2
Levy for library purposes--Certain municipalities exempted.
10-12-10
10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.
10-12-13
County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
10-12-13.1
Authorization of increased tax levy--Publication.
10-12-14
County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.
10-12-15
County highway and bridge reserve fund exempt from budget law.
10-12-16
Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
10-12-17
Use of general road and bridge funds for matching aid permitted.
10-12-19
10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.
10-12-21
Maximum county levy for all purposes.
10-12-21.1
Levies in addition to limit.
10-12-22
Obsolete.
10-12-24
10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.
10-12-26
Annual levy of organized township--Certification to county auditor.
10-12-27
Township levy for bond interest and debt service fund--Surplus transferred to general fund.
10-12-28
Maximum rate of township levy.
10-12-28.1
Additional township levy for fire protection and emergency medical services.
10-12-28.2
Authorization of tax levy for secondary road capital improvement fund.
10-12-29
Annual school district levy--Report to county auditor--Spread against property.
10-12-30
10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.
10-12-31.1
Adjusting level of assessment for school districts.
10-12-31.3
10-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.
10-12-32
Maximum rate of levy in municipalities.
10-12-34.1
Tax levies based on true and full valuation.
10-12-35
Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
10-12-36
Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
10-12-38
Equalizing assessment of all property between counties.
10-12-39
Equalizing assessment of land and structures on property between counties.
10-12-40
Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
10-12-41
Certification of percent added to or deducted from valuation of property.
10-12-42
Annual levy--School district general fund.
10-12-43
Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
10-12-43.1
Excess tax levy--School district capital outlay fund--Restrictions.
10-12-44
Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation.
10-12-45
Rejected by referendum.