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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 12 - State And Local Property Tax Levies » Section 10-12-9.2 – Levy for library purposes–Certain municipalities exempted.

10-12-9.2. Levy for library purposes–Certain municipalities exempted.

If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to §14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the municipality.

Source: SL 1986, ch 90.