On the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes shall be based upon an itemized estimate of the county expenses for the ensuing year. No greater levy of county tax may be made upon the taxable property of any county than will be equal to the amount of such expenses, with an excess of five percent of the same.
S.D. Codified Laws § 10-12-8
Annual county levy for general purposes--Estimate of expenses as basis for levy
Applied in 1 court decision — leading case Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68 (1975)
Most recently applied in Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68 (December 1975)
Source: 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
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.