Chapter

STATE AND LOCAL PROPERTY TAX LEVIES

S.D. Codified Laws § 10-12-1— Levy of state tax--Purposes covered by levy
S.D. Codified Laws § 10-12-2— Maximum state levy
S.D. Codified Laws § 10-12-3— Determination of rate of state levy--Certification and deduction of amounts available from other sources
S.D. Codified Laws § 10-12-4— Constitutional limitations on state levy to be observed
S.D. Codified Laws § 10-12-5— State treasurer to transfer sums to interest and debt service funds
S.D. Codified Laws § 10-12-6— 10-12-6. Repealed by SL 2005, ch 149, § 1
S.D. Codified Laws § 10-12-7— Local levies in specific amounts--Certification to county auditor--Change in levy after certification
S.D. Codified Laws § 10-12-7.1— 10-12-7.1. Repealed by SL 1992, ch 73, § 1
S.D. Codified Laws § 10-12-7.2— 10-12-7.2. Repealed by SL 2003, ch 53, § 2
S.D. Codified Laws § 10-12-8— Annual county levy for general purposes--Estimate of expenses as basis for levy
S.D. Codified Laws § 10-12-9— Purposes for levy of county taxes
S.D. Codified Laws § 10-12-9.1— 10-12-9.1. Repealed by SL 1985, ch 77, § 42
S.D. Codified Laws § 10-12-9.2— Levy for library purposes--Certain municipalities exempted
S.D. Codified Laws § 10-12-10— 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
S.D. Codified Laws § 10-12-12— 10-12-12. Repealed by SL 1985, ch 77, § 42
S.D. Codified Laws § 10-12-13— County levy for maintenance, repair, and construction of roads and bridges--Reserve fund
S.D. Codified Laws § 10-12-13.1— Authorization of increased tax levy--Publication
S.D. Codified Laws § 10-12-14— County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities
S.D. Codified Laws § 10-12-15— County highway and bridge reserve fund exempt from budget law
S.D. Codified Laws § 10-12-16— Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited
S.D. Codified Laws § 10-12-17— Use of general road and bridge funds for matching aid permitted
S.D. Codified Laws § 10-12-18— 10-12-18. Repealed by SL 2014, ch 55, § 1
S.D. Codified Laws § 10-12-19— 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
S.D. Codified Laws § 10-12-21— Maximum county levy for all purposes
S.D. Codified Laws § 10-12-21.1— Levies in addition to limit
S.D. Codified Laws § 10-12-22— 10-12-22. Obsolete
S.D. Codified Laws § 10-12-23— 10-12-23. Repealed by SL 1982, ch 28, § 34
S.D. Codified Laws § 10-12-24— 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
S.D. Codified Laws § 10-12-26— Annual levy of organized township--Certification to county auditor
S.D. Codified Laws § 10-12-27— Township levy for bond interest and debt service fund--Surplus transferred to general fund
S.D. Codified Laws § 10-12-28— Maximum rate of township levy
S.D. Codified Laws § 10-12-28.1— Additional township levy for fire protection and emergency medical services
S.D. Codified Laws § 10-12-28.2— Authorization of tax levy for secondary road capital improvement fund
S.D. Codified Laws § 10-12-29— Annual school district levy--Report to county auditor--Spread against property
S.D. Codified Laws § 10-12-30— 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59
S.D. Codified Laws § 10-12-31.1— Adjusting level of assessment for school districts
S.D. Codified Laws § 10-12-31.2— 10-12-31.2. Repealed by SL 1986, ch 88, § 2A
S.D. Codified Laws § 10-12-31.3— 10-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40
S.D. Codified Laws § 10-12-32— Maximum rate of levy in municipalities
S.D. Codified Laws § 10-12-32.1— Municipalities incorporated after January 1, 1984
S.D. Codified Laws § 10-12-33— 10-12-33. Repealed by SL 1989, ch 87, § 8
S.D. Codified Laws § 10-12-34— 10-12-34. Repealed by SL 1982, ch 86, § 12
S.D. Codified Laws § 10-12-34.1— Tax levies based on true and full valuation
S.D. Codified Laws § 10-12-35— Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters
S.D. Codified Laws § 10-12-36— Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess
S.D. Codified Laws § 10-12-37— 10-12-37. Repealed by SL 1989, ch 91, § 2
S.D. Codified Laws § 10-12-38— Equalizing assessment of all property between counties
S.D. Codified Laws § 10-12-39— Equalizing assessment of land and structures on property between counties
S.D. Codified Laws § 10-12-40— Addition to or deduction from valuation of lands, municipal lots and structures on land between counties
S.D. Codified Laws § 10-12-41— Certification of percent added to or deducted from valuation of property
S.D. Codified Laws § 10-12-42— Annual levy--School district general fund
S.D. Codified Laws § 10-12-42.1— 10-12-42.1. Repealed by SL 2002, ch 52, § 2
S.D. Codified Laws § 10-12-43— Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election
S.D. Codified Laws § 10-12-43.1— Excess tax levy--School district capital outlay fund--Restrictions
S.D. Codified Laws § 10-12-44— Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation
S.D. Codified Laws § 10-12-45— Rejected by referendum