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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 13 - Property Tax Relief
§ 10-13-35.10 Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
Universal Citation: SD Codified L § 10-13-35.10 (2017)
10-13-35.10. Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment. If a township is abolished pursuant to § 8-1-23 and there was previously no unorganized territory in the county, the county levy for maintaining secondary roads in such area as required by § 31-12-26 and providing fire protection pursuant to chapter 8-2 are exempt from the limitation provided by § 10-13-35 for a period of two years immediately following the township's abolishment.
Source: SL 2004, ch 84, § 2.
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