Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.4">10-13-35.4 and 10-13-35.5.
S.D. Codified Laws § 10-13-35.3
Revenue payable from real property taxes may be decreased
Source: SL 2002, ch 56, § 1; SL 2010, ch 51, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.