2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-21.1 Levies in addition to limit.
10-12-21.1. Levies in addition to limit. A county may levy taxes in addition to the limit prescribed in § 10-12-21 for the following purposes:
(1) Accumulation for all county buildings and structures pursuant to §§ 7-25-1, 7-27-1, and 34-8-5;
(2) Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§ 7-18-7, 7-22-11, 7-24-18, and 41-18-6;
(3) For the highway and bridge reserve fund pursuant to § 10-12-13;
(4) For the snow removal and emergency disaster fund pursuant to § 34-5-2;
(5) For a railroad authority pursuant to § 49-17A-22;
(6) For regional airport authorities pursuant to § 50-6A-24;
(7) For secondary roads pursuant to § 31-12-27;
(8) For fire protection pursuant to § 34-31-3.
Source: SL 1985, ch 77, § 3; SL 1987, ch 29, § 5.
