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§ 40-37-14 Effective period of additional tax--Certification to county commissioners--Levy.

SD Codified L § 40-37-14 (2019) (N/A)
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40-37-14. Effective period of additional tax--Certification to county commissioners--Levy. Any additional sum authorized pursuant to § 40-37-13 shall be in effect for the three successive taxpaying years unless reduced by the board of directors or increased by another referendum; and the board of directors shall certify the results to the board of county commissioners at the same time they certify the regular levy and such increase shall be levied by the county commissioners at the time of the annual levy of general taxes.

Source: SL 1974, ch 275, § 15.

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§ 40-37-13 Referendum for additional tax levy--Mailing and contents of ballots--Publication--Computation of results--Time for returning ballots.
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§ 40-37-15 Tax levy not authorized on class of livestock without petition by majority of owners.