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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-28.2 Authorization of tax levy for secondary road capital improvement fund.
Universal Citation: SD Codified L § 10-12-28.2 (2017)
10-12-28.2. Authorization of tax levy for secondary road capital improvement fund. The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and purposes as defined in § 31-13-3.1. The secondary road capital improvement tax levy authorized by this section is in addition to the levies authorized in §§ 10-12-28 and 31-13-22. Any tax levy imposed pursuant to this section is exempt from the tax limitations imposed on a township pursuant to chapter 10-13.
Source: SL 2015, ch 165, § 22, eff. Apr. 1, 2015.
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