10-12-1. Levy of state tax–Purposes covered by levy. The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as […]
10-12-13. County levy for maintenance, repair, and construction of roads and bridges–Reserve fund. The board of county commissioners may levy an annual tax as a reserve fund to be accumulated and used for the purpose of maintaining, repairing, constructing, and reconstructing roads and bridges as follows: (1)A levy not to exceed one dollar and twenty […]
10-12-13.1. Authorization of increased tax levy–Publication. The governing body of the county may, by resolution, impose the increased tax levy provided in §10-12-13 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published within ten days […]
10-12-14. Payment to municipalities from federal matching-aid levy. In all municipalities, twenty-five percent of the money raised by the levy made pursuant to §10-12-13 within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and street purposes […]
10-12-15. County highway and bridge reserve fund exempt from budget law. The provisions of §§10-12-13 to 10-12-17, inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law. Source: SL 1951, […]
10-12-16. Use of unexpended balances in county road and bridge funds–Reversion to general fund prohibited. Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in §10-12-13. Any money in said fund, […]
10-12-17. Use of general road and bridge funds for matching aid permitted. Nothing in §§10-12-13 to 10-12-16, inclusive, may be construed to prohibit the board of county commissioners from using any other funds appropriated for highway and bridge purposes for the purpose of matching federal aid grants heretofore or hereafter made. Source: SL 1951, ch […]
10-12-2. Maximum state levy. The rates of levy for state purposes shall in no event exceed two mills on the dollar in any one year. Source: SL 1915, ch 298, §14; RC 1919, §6747; SL 1933, ch 193; SDC 1939, §57.0501.
10-12-21. Maximum county levy for all purposes. The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §1; RC 1919, §6737; SDC 1939, §57.0511; SL 1941, ch 335; SL 1943, ch 285, §1; SL 1945, ch 324, §1; SL 1947, […]
10-12-21.1. Levies in addition to limit. A county may levy taxes in addition to the limit prescribed in §10-12-21 for the following purposes: (1)Accumulation for all county buildings and structures pursuant to §§7-25-1, 7-27-1, and 34-8-5; (2)Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§7-18-7, 7-22-11, 7-24-18, […]
10-12-26. Annual levy of organized township–Certification to county auditor. On the last Tuesday in March of each year, or within ten days thereafter, the board of supervisors of each organized civil township shall levy the annual taxes for the ensuing year, as voted at the annual town meeting, and immediately thereafter the township clerk shall […]
10-12-28. Maximum rate of township levy. The total rate of the annual tax levy in civil townships may not exceed three dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §4; RC 1919, §6741; SDC 1939, §57.0513; SL 1989, ch 87, §3.
10-12-28.1. Additional township levy for fire protection and emergency medical services. If the allowable tax levy for a township in §10-12-28 is insufficient to meet other allowable expenses, fire protection expenses, and expenses for emergency medical services, an additional annual tax for the purpose of providing fire protection and emergency medical services may be levied. […]
10-12-28.2. Authorization of tax levy for secondary road capital improvement fund. The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and […]
10-12-29. Annual school district levy–Report to county auditor–Spread against property. The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to […]
10-12-3. Determination of rate of state levy–Certification and deduction of amounts available from other sources. The board of equalization, in determining the rate of tax to be levied against the taxable property in the state, shall ascertain the amount in dollars necessary to meet the estimated ordinary expenses of the state for each year; the […]
10-12-31.1. Adjusting level of assessment for school districts. Notwithstanding other provision of law, when applying the levies for school purposes, the county director of equalization of each county shall adjust the level of assessment in that district so that the level of assessment as indicated by the most recent assessment to sales ratio as provided […]
10-12-32. Maximum rate of levy in municipalities. In municipalities, the levy may not exceed twenty-seven dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §2; RC 1919, §6739; SL 1919, ch 114; SDC 1939, §57.0517; SL 1945, ch 325; SL 1951, ch 442, §1; SL 1959, ch 435, §1; SL 1978, ch […]
10-12-32.1. Municipalities incorporated after January 1, 1984. If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty-five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality. Source: SL 1998, ch 58, §2.
10-12-34.1. Tax levies based on true and full valuation. Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation. Source: SL 1978, ch 77, §1; SL 1988, ch 94, §3; SL 1989, ch 87, §9.
