South Dakota 12 — State And Local Property Tax Levies
- 10-12-1 — Levy of state tax--Purposes covered by levy.
- 10-12-2 — Maximum state levy.
- 10-12-3 — Determination of rate of state levy--Certification and deduction of amounts availablefrom other sources.
- 10-12-4 — Constitutional limitations on state levy to be observed.
- 10-12-5 — State treasurer to transfer sums to interest and debt service funds.
- 10-12-6 — Repealed.
- 10-12-7 — Local levies in specific amounts--Certification to county auditor--Change in levyafter certification.
- 10-12-7.1 — Repealed.
- 10-12-7.2 — Repealed.
- 10-12-8 — Annual county levy for general purposes--Estimate of expenses as basis for levy.
- 10-12-9 — Purposes included in county general-purpose levy.
- 10-12-9.1 — Repealed.
- 10-12-9.2 — Levy for library purposes--Certain municipalities exempted.
- 10-12-10 — , 10-12-11. Repealed.
- 10-12-12 — Repealed.
- 10-12-13 — County levy to match federal aid to roads and bridges--Special fund created.
- 10-12-14 — Payment to municipalities from federal matching-aid levy.
- 10-12-15 — County highway and bridge reserve fund exempt from budget law.
- 10-12-16 — Use of unexpended balances in county road and bridge funds--Reversion to generalfund prohibited.
- 10-12-17 — Use of general road and bridge funds for matching aid permitted.
- 10-12-18 — County weather-modification expenditure authorized--Contractors to be licensed.
- 10-12-19 — , 10-12-20. Repealed.
- 10-12-21 — Maximum county levy for all purposes.
- 10-12-21.1 — Levies in addition to limit.
- 10-12-22 — Obsolete.
- 10-12-23 — Repealed.
- 10-12-24 — , 10-12-25. Repealed.
- 10-12-26 — Annual levy of organized township--Certification to county auditor.
- 10-12-27 — Township levy for bond interest and debt service fund--Surplus transferred to generalfund.
- 10-12-28 — Maximum rate of township levy.
- 10-12-28.1 — Additional township levy for fire protection.
- 10-12-29 — Annual school district levy--Report to county auditor--Spread against property.
- 10-12-30 — , 10-12-31. Repealed.
- 10-12-31.1 — Adjusting level of assessment for school districts.
- 10-12-31.2 — Repealed.
- 10-12-31.3 — , 10-12-31.4. Repealed.
- 10-12-32 — Maximum rate of levy in municipalities.
- 10-12-32.1 — Municipalities incorporated after January 1, 1984.
- 10-12-33 — Repealed.
- 10-12-34 — Repealed.
- 10-12-34.1 — Tax levies based on true and full valuation.
- 10-12-35 — Judgment levies exempt from limitations--Levies to pay bonds--Levies authorizedby voters.
- 10-12-36 — Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
- 10-12-37 — Repealed.
- 10-12-38 — Equalizing assessment of all property between counties.
- 10-12-39 — Equalizing assessment of land and structures on property between counties.
- 10-12-40 — Addition to or deduction from valuation of lands, municipal lots and structures onland between counties.
- 10-12-41 — Certification of percent added to or deducted from valuation of property.
- 10-12-42 — Annual levy for general fund of a school district.
- 10-12-42.1 — Repealed.
- 10-12-43 — Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
- 10-12-44 — County auditor in school districts authorized to raise additional revenue for generalfund and special education funds.