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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 13 - Property Tax Relief
§ 10-13-35.11 Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
Universal Citation: SD Codified L § 10-13-35.11 (2017)
10-13-35.11. Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006. Any county which prior to January 1, 1996, contained no unorganized territory and as of July 1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to § 8-1-23, is, for such unorganized territory and taxes payable in 2005 and 2006, exempt from the tax limitation imposed by § 10-13-35 for the purpose of establishing an appropriate levy for secondary roads pursuant to § 31-12-26 and for fire protection pursuant to chapter 8-2.
Source: SL 2004, ch 84, § 3.
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