Section 10-13-20 – Construction of chapter.
10-13-20. Construction of chapter. The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-18A or 10-45A. Source: SL 1992, ch 84, §10.
Section 10-13-21 – Promulgation of rules.
10-13-21. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter. Source: SL 1992, ch 84, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Section 10-13-35 – Limitation on tax levy increase on real property for 1997 and years thereafter–School districts excepted.
10-13-35. Limitation on tax levy increase on real property for 1997 and years thereafter–School districts excepted. This section does not apply to school districts. For taxes payable in 1997, and each year thereafter, the total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to §10-13-36, may […]
Section 10-13-35.1 – Exception to limitation on tax levy increase when consolidating services.
10-13-35.1. Exception to limitation on tax levy increase when consolidating services. Any taxing district subject to the limitations of §10-13-35 may increase the revenue payable from taxes on real property above the limitation provided in §10-13-35 to replace a corresponding reduction in revenue payable from taxes on real property in another taxing district for the […]
Section 10-13-35.10 – Abolished townships–Exemption from limitation on tax levy increase on real property for two years following abolishment.
10-13-35.10. Abolished townships–Exemption from limitation on tax levy increase on real property for two years following abolishment. If a township is abolished pursuant to §8-1-23 and there was previously no unorganized territory in the county, the county levy for maintaining secondary roads in such area as required by §31-12-26 and providing fire protection pursuant to […]
Section 10-13-35.11 – Abolished townships–Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
10-13-35.11. Abolished townships–Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006. Any county which prior to January1, 1996, contained no unorganized territory and as of July1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to §8-1-23, is, for such […]
Section 10-13-35.12 – Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
10-13-35.12. Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996. Any taxing district that did not levy a property tax for general fund purposes in any year since 1996 is exempt from the provisions of §10-13-35 if the taxing district establishes the […]
Section 10-13-35.13 – Imposition of levy by resolution–Publication–Reference of decision to voters.
10-13-35.13. Imposition of levy by resolution–Publication–Reference of decision to voters. The governing body of a taxing district may, by resolution, impose the levy provided in §10-13-35.12 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The decision of the governing body to impose the levy shall be published within ten […]
Section 10-13-35.2 – Districts’ taxing authority returned upon discontinuance of consolidation of services.
10-13-35.2. Districts’ taxing authority returned upon discontinuance of consolidation of services. In the event that the consolidation of services, pursuant to §10-13-35.1, is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by §10-13-35 shall be returned to the original taxing district. Source: SL […]
Section 10-13-35.3 – Revenue payable from real property taxes may be decreased.
10-13-35.3. Revenue payable from real property taxes may be decreased. Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by §10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§10-13-35.4 […]
Section 10-13-35.4 – County auditor to calculate maximum revenue amount payable–Factors–Exclusion.
10-13-35.4. County auditor to calculate maximum revenue amount payable–Factors–Exclusion. For taxes payable in the year 2003 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the county or municipality may request based on growth and the index factor pursuant to §10-13-35. The calculation shall also show any accumulative […]
Section 10-13-35.5 – Revenue payable from real property taxes may be increased.
10-13-35.5. Revenue payable from real property taxes may be increased. The county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with §10-13-35.4 utilizing any unused index factor from the prior three years. However, such an amount may […]
Section 10-13-35.6 – Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
10-13-35.6. Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies. Notwithstanding the provisions of §10-13-35, if any county has decreased the total amount of revenue payable from taxes on real property since 1998 to comply with the provisions §7-21-18.1 after receiving federal funds for disaster relief, such […]
Section 10-13-35.7 – Rural fire protection district–Decrease of revenue payable from real property taxes–Effect.
10-13-35.7. Rural fire protection district–Decrease of revenue payable from real property taxes–Effect. Any rural fire protection district may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by §10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in […]
Section 10-13-35.8 – Calculation of maximum amount of revenue payable–Rural fire district request–Factors–Exclusion.
10-13-35.8. Calculation of maximum amount of revenue payable–Rural fire district request–Factors–Exclusion. For taxes payable in the year 2005 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the rural fire district may request based on growth and the index factor pursuant to §10-13-35. The calculation shall also show […]
Section 10-13-35.9 – Rural fire district–Increase of revenue payable from real property taxes–Limitations.
10-13-35.9. Rural fire district–Increase of revenue payable from real property taxes–Limitations. The rural fire district may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with §10-13-35.8 utilizing any unused index factor or reduced amount of revenue payable from property taxes […]
Section 10-13-36 – Excess tax levy authorized–Vote of governing body–Announcement requirements–Referendum election.
10-13-36. Excess tax levy authorized–Vote of governing body–Announcement requirements–Referendum election. The governing body of a taxing district may exceed the limit pursuant to §10-13-35 through the imposition of an excess tax levy. The governing body of a taxing district may impose an excess tax levy with an affirmative two-thirds vote of the governing body on […]
Section 10-13-37 – Median level of assessment to be eighty-five percent of market value.
10-13-37. Median level of assessment to be eighty-five percent of market value. Property taxes shall be levied on valuations where the median level of assessment represents eighty-five percent of the market value as determined by the Department of Revenue. Source: SL 1995, ch 57, §15; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, […]
Section 10-13-37.1 – Calculation of factor for nonagricultural valuations–Sales and assessments from preceding year.
10-13-37.1. Calculation of factor for nonagricultural valuations–Sales and assessments from preceding year. For purposes of §§10-3-41, 10-12-31.1, and 10-13-37, the secretary of revenue shall calculate a factor for each county for nonagricultural valuations. The factor shall be calculated by using the sales of arms-length transactions and the assessments from the preceding assessment year. The secretary […]
Section 10-13-37.2 – Appeal of valuation decision.
10-13-37.2. Appeal of valuation decision. Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to §10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court […]