2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
10-12-35. Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters. Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not limit or include any levies made to pay the annual interest on the bonded indebtedness of any taxing district or to pay bonds heretofore or hereafter legally issued by any taxing district at the maturity thereof; nor shall the levy limits fixed by this chapter include the levies for any purpose which have been or may hereafter be authorized by a vote of the people.
Source: SL 1915, ch 292, § 9; SL 1917, ch 128, § 2; RC 1919, § 6745; SDC 1939, § 57.0519; SL 1943, ch 287; SL 1945, ch 324, § 3; SL 1978, ch 62, § 22.
