State And Local Property Tax Levies

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. State And Local Property Tax Levies

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Section
10-12-1

Levy of state tax--Purposes covered by levy.

Section
10-12-2

Maximum state levy.

Section
10-12-3

Determination of rate of state levy--Certification and deduction of amounts available from other sources.

Section
10-12-4

Constitutional limitations on state levy to be observed.

Section
10-12-5

State treasurer to transfer sums to interest and debt service funds.

Section
10-12-6

10-12-6.Repealed by SL 2005, ch 149, §1.

Section
10-12-7

Local levies in specific amounts--Certification to county auditor--Change in levy after certification.

Section
10-12-7.1

10-12-7.1.Repealed by SL 1992, ch 73, §1.

Section
10-12-7.2

10-12-7.2.Repealed by SL 2003, ch 53, §2.

Section
10-12-8

Annual county levy for general purposes--Estimate of expenses as basis for levy.

Section
10-12-9

Purposes for levy of county taxes.

Section
10-12-9.1

10-12-9.1.Repealed by SL 1985, ch 77, §42.

Section
10-12-9.2

Levy for library purposes--Certain municipalities exempted.

Section
10-12-10

10-12-10, 10-12-11.Repealed by SL 1982, ch 28, §§28, 29.

Section
10-12-12

10-12-12.Repealed by SL 1985, ch 77, §42.

Section
10-12-13

County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.

Section
10-12-13.1

Authorization of increased tax levy--Publication.

Section
10-12-14

Payment to municipalities from federal matching-aid levy.

Section
10-12-15

County highway and bridge reserve fund exempt from budget law.

Section
10-12-16

Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.

Section
10-12-17

Use of general road and bridge funds for matching aid permitted.

Section
10-12-18

10-12-18.Repealed by SL 2014, ch 55, §1.

Section
10-12-19

10-12-19, 10-12-20.Repealed by SL 1982, ch 28, §§32, 33.

Section
10-12-21

Maximum county levy for all purposes.

Section
10-12-21.1

Levies in addition to limit.

Section
10-12-22

10-12-22.Obsolete.

Section
10-12-23

10-12-23.Repealed by SL 1982, ch 28, §34.

Section
10-12-24

10-12-24, 10-12-25.Repealed by SL 1978, ch 72, §§28, 29.

Section
10-12-26

Annual levy of organized township--Certification to county auditor.

Section
10-12-27

Township levy for bond interest and debt service fund--Surplus transferred to general fund.

Section
10-12-28

Maximum rate of township levy.

Section
10-12-28.1

Additional township levy for fire protection and emergency medical services.

Section
10-12-28.2

Authorization of tax levy for secondary road capital improvement fund.

Section
10-12-29

Annual school district levy--Report to county auditor--Spread against property.

Section
10-12-30

10-12-30, 10-12-31.Repealed by SL 1995, ch 57, §§35, 36; SL 1995, ch 59.

Section
10-12-31.1

Adjusting level of assessment for school districts.

Section
10-12-31.2

10-12-31.2.Repealed by SL 1986, ch 88, §2A.

Section
10-12-31.3

10-12-31.3, 10-12-31.4.Repealed by SL 1995, ch 57, §§39, 40.

Section
10-12-32

Maximum rate of levy in municipalities.

Section
10-12-32.1

Municipalities incorporated after January 1, 1984.

Section
10-12-33

10-12-33.Repealed by SL 1989, ch 87, §8.

Section
10-12-34

10-12-34.Repealed by SL 1982, ch 86, §12.

Section
10-12-34.1

Tax levies based on true and full valuation.

Section
10-12-35

Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.

Section
10-12-36

Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.

Section
10-12-37

10-12-37.Repealed by SL 1989, ch 91, §2.

Section
10-12-38

Equalizing assessment of all property between counties.

Section
10-12-39

Equalizing assessment of land and structures on property between counties.

Section
10-12-40

Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.

Section
10-12-41

Certification of percent added to or deducted from valuation of property.

Section
10-12-42

General fund of a school district--Annual levy.

Section
10-12-42.1

10-12-42.1.Repealed by SL 2002, ch 52, §2.

Section
10-12-43

Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.

Section
10-12-43.1

Excess tax levy--School district capital outlay fund--Restrictions.

Section
10-12-44

County auditor in school district to raise additional revenue from real property taxes to compensate for tax abatement, tax increment financing district, or discretionary formula.