31-12-27. Tax levy for secondary roads in unorganized territory.
88 words·~1 min read·
/sd/title-31/chapter-31-12/31-12-27·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each board of county commissioners may levy annually a tax upon the taxable property within the county not included in any municipality, organized civil township, improvement district organized pursuant to chapter 7-25A , or county road district organized pursuant to chapter 31-12A , to carry out the provisions of § 31-12-26 . If a county levies a tax, the tax shall be certified, become payable and delinquent, and, if not paid, shall draw interest and penalty as other county taxes. The tax shall be used for such purposes.