The rate of tax for functions authorized by this chapter may not exceed sixty cents per thousand dollars of taxable valuation in the rural fire district for the purchase of rural fire-fighting equipment in rural fire districts or for the purpose of assisting and contributing to the purchase and upkeep of fire-fighting equipment in adjoining first or second class municipalities or villages.
S.D. Codified Laws § 34-31A-22
Maximum tax levy
Applied in 1 court decision — leading case Gabriel v. Bauman (2014)
Most recently applied in Gabriel v. Bauman (May 2014)
Source: SL 1971, ch 208, § 14; SL 1984, ch 241, § 2; SL 1989, ch 87, § 15I; SL 1992, ch 60, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.