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South Dakota Codified Laws

Chapter 10-12

S.D. Codified Laws ch. 10-12

State and Local Property Tax Levies

10-12-1Levy of state tax--Purposes covered by levy.10-12-2Maximum state levy.10-12-3Determination of rate of state levy--Certification and deduction of amounts available from other sources.10-12-4Constitutional limitations on state levy to be observed.10-12-5State treasurer to transfer sums to interest and debt service funds.10-12-6RepealedRepealed 10-12-7Local levies in specific amounts--Certification to county auditor--Change in levy after certification.10-12-7.1RepealedRepealed 10-12-7.2RepealedRepealed 10-12-8Annual county levy for general purposes--Estimate of expenses as basis--Limitation.10-12-9Purposes for levy of county taxes.10-12-9.1RepealedRepealed 10-12-9.2Levy for library purposes--Certain municipalities exempted.10-12-1010-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.10-12-12RepealedRepealed 10-12-13County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.10-12-13.1Authorization of increased tax levy--Publication.10-12-14County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.10-12-15County highway and bridge reserve fund exempt from budget law.10-12-16Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.10-12-17Use of general road and bridge funds for matching aid permitted.10-12-18RepealedRepealed 10-12-1910-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.10-12-21Maximum county levy for all purposes.10-12-21.1Levies in addition to limit.10-12-22Obsolete.10-12-23RepealedRepealed 10-12-2410-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.10-12-26Annual levy of organized township--Certification to county auditor.10-12-27Township levy for bond interest and debt service fund--Surplus transferred to general fund.10-12-28Maximum rate of township levy.10-12-28.1Additional township levy for fire protection and emergency medical services.10-12-28.2Authorization of tax levy for secondary road capital improvement fund.10-12-29Annual school district levy--Report to county auditor--Spread against property.10-12-3010-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.10-12-31.1Adjusting level of assessment for school districts.10-12-31.2RepealedRepealed 10-12-31.310-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.10-12-32Maximum rate of levy in municipalities.10-12-32.1RepealedRepealed 10-12-33RepealedRepealed 10-12-34RepealedRepealed 10-12-34.1Tax levies based on true and full valuation.10-12-35Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.10-12-36Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.10-12-37RepealedRepealed 10-12-38Equalizing assessment of all property between counties.10-12-39Equalizing assessment of land and structures on property between counties.10-12-40Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.10-12-41Certification of percent added to or deducted from valuation of property.10-12-42Annual levy--School district general fund.10-12-42.1RepealedRepealed 10-12-43Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.10-12-43.1Excess tax levy--School district capital outlay fund--Restrictions.10-12-44Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation.10-12-45Rejected by referendum.