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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 12 - State And Local Property Tax Levies
Chapter 12 - State And Local Property Tax Levies
§ 10-12-1 Levy of state tax--Purposes covered by levy.
§ 10-12-2 Maximum state levy.
§ 10-12-3 Determination of rate of state levy--Certification and deduction of amounts available from other sources.
§ 10-12-4 Constitutional limitations on state levy to be observed.
§ 10-12-5 State treasurer to transfer sums to interest and debt service funds.
§ 10-12-6 Repealed.
§ 10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
§ 10-12-7.1 Repealed.
§ 10-12-7.2 Repealed.
§ 10-12-8 Annual county levy for general purposes--Estimate of expenses as basis for levy.
§ 10-12-9 Purposes for levy of county taxes.
§ 10-12-9.1 Repealed.
§ 10-12-9.2 Levy for library purposes--Certain municipalities exempted.
§ 10-12-10 , 10-12-11. Repealed.
§ 10-12-12 Repealed.
§ 10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
§ 10-12-13.1 Authorization of increased tax levy--Publication.
§ 10-12-14 Payment to municipalities from federal matching-aid levy.
§ 10-12-15 County highway and bridge reserve fund exempt from budget law.
§ 10-12-16 Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
§ 10-12-17 Use of general road and bridge funds for matching aid permitted.
§ 10-12-18 Repealed.
§ 10-12-19 , 10-12-20. Repealed.
§ 10-12-21 Maximum county levy for all purposes.
§ 10-12-21.1 Levies in addition to limit.
§ 10-12-23 Repealed.
§ 10-12-24 , 10-12-25. Repealed.
§ 10-12-26 Annual levy of organized township--Certification to county auditor.
§ 10-12-27 Township levy for bond interest and debt service fund--Surplus transferred to general fund.
§ 10-12-28 Maximum rate of township levy.
§ 10-12-28.1 Additional township levy for fire protection and emergency medical services.
§ 10-12-28.2 Authorization of tax levy for secondary road capital improvement fund.
§ 10-12-29 Annual school district levy--Report to county auditor--Spread against property.
§ 10-12-30 , 10-12-31. Repealed.
§ 10-12-31.1 Adjusting level of assessment for school districts.
§ 10-12-31.2 Repealed.
§ 10-12-31.3 , 10-12-31.4. Repealed.
§ 10-12-32 Maximum rate of levy in municipalities.
§ 10-12-32.1 Municipalities incorporated after January 1, 1984.
§ 10-12-33 Repealed.
§ 10-12-34 Repealed.
§ 10-12-34.1 Tax levies based on true and full valuation.
§ 10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
§ 10-12-36 Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
§ 10-12-37 Repealed.
§ 10-12-38 Equalizing assessment of all property between counties.
§ 10-12-39 Equalizing assessment of land and structures on property between counties.
§ 10-12-40 Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
§ 10-12-41 Certification of percent added to or deducted from valuation of property.
§ 10-12-42 Annual levy for general fund of a school district.
§ 10-12-42.1 Repealed.
§ 10-12-43 Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
§ 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.