Upon the adoption of a budget and the levying of taxes, special assessments, or both, the board shall, on or before October first, forward a certified copy of the levy and a certified copy of the budget to the appropriate tax collecting officials in the affected counties and to the Department of Revenue.
S.D. Codified Laws § 46A-3E-12
Tax levy--Certified copies to tax officials
Source: SL 1984 (SS), ch 1, § 56; SL 1992, ch 318; SL 2025, ch 186, § 63.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.