2021 South Dakota Codified Laws
Title 46A - Water Management
Chapter 14 - Watershed Districts
Section 46A-14-60 - Annual general tax levy against land and buildings--Maximum amount.

46A-14-60. Annual general tax levy against land and buildings--Maximum amount.

When adopting a financing plan or levying taxes to cover the estimated costs of district business, including costs relating to implementing the general plan of improvements, as provided in §§46A-14-51 and 46A-14-54 to 46A-14-59, inclusive, and operations and maintenance expense as provided in §46A-14-66 to 46A-14-69, inclusive, no annual general tax levy against taxable land and buildings within the district may exceed the amount that can be collected by a one-mill levy. This limitation does not apply to special assessments nor to assessments required to meet payments, including interest, on district bonds.

Source: SL 1957, ch 492, §30; SL 1959, ch 452, §24; SDC Supp 1960, §61.1530 (1); SDCL §46-24-59; SL 2011, ch 165, §528; SL 2013, ch 228, §44.