South Dakota
Title 10 · Chapter 10-12
66 entries
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10-12-1. Levy of state tax--Purposes covered by levy.
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10-12-2. Maximum state levy.
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10-12-3. Determination of rate of state levy--Certification and deduction of amounts available from other sources.
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10-12-4. Constitutional limitations on state levy to be observed.
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10-12-5. State treasurer to transfer sums to interest and debt service funds.
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10-12-6. 10-12-6. Repealed by SL 2005, ch 149, § 1.
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10-12-7. Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
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10-12-7.1. 10-12-7.1. Repealed by SL 1992, ch 73, § 1.
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10-12-7.2. 10-12-7.2. Repealed by SL 2003, ch 53, § 2.
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10-12-8. Annual county levy for general purposes--Estimate of expenses as basis for levy.
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10-12-9. Purposes for levy of county taxes.
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10-12-9.1. 10-12-9.1. Repealed by SL 1985, ch 77, § 42.
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10-12-9.2. Levy for library purposes--Certain municipalities exempted.
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10-12-10. 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.
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10-12-12. 10-12-12. Repealed by SL 1985, ch 77, § 42.
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10-12-13. County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
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10-12-13.1. Authorization of increased tax levy--Publication.
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10-12-14. County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.
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10-12-15. County highway and bridge reserve fund exempt from budget law.
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10-12-16. Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
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10-12-17. Use of general road and bridge funds for matching aid permitted.
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10-12-18. 10-12-18. Repealed by SL 2014, ch 55, § 1.
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10-12-19. 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.
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10-12-21. Maximum county levy for all purposes.
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10-12-21.1. Levies in addition to limit.
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10-12-22. 10-12-22. Obsolete.
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10-12-23. 10-12-23. Repealed by SL 1982, ch 28, § 34.
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10-12-24. 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.
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10-12-26. Annual levy of organized township--Certification to county auditor.
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10-12-27. Township levy for bond interest and debt service fund--Surplus transferred to general fund.
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10-12-28. Maximum rate of township levy.
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10-12-28.1. Additional township levy for fire protection and emergency medical services.
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10-12-28.2. Authorization of tax levy for secondary road capital improvement fund.
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10-12-29. Annual school district levy--Report to county auditor--Spread against property.
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10-12-30. 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.
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10-12-31.1. Adjusting level of assessment for school districts.
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10-12-31.2. 10-12-31.2. Repealed by SL 1986, ch 88, § 2A.
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10-12-31.3. 10-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.
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10-12-32. Maximum rate of levy in municipalities.
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10-12-32.1. Municipalities incorporated after January 1, 1984.
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10-12-33. 10-12-33. Repealed by SL 1989, ch 87, § 8.
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10-12-34. 10-12-34. Repealed by SL 1982, ch 86, § 12.
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10-12-34.1. Tax levies based on true and full valuation.
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10-12-35. Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
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10-12-36. Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
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10-12-37. 10-12-37. Repealed by SL 1989, ch 91, § 2.
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10-12-38. Equalizing assessment of all property between counties.
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10-12-39. Equalizing assessment of land and structures on property between counties.
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10-12-40. Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
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10-12-41. Certification of percent added to or deducted from valuation of property.
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10-12-42. Annual levy--School district general fund.
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10-12-42.1. 10-12-42.1. Repealed by SL 2002, ch 52, § 2.
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10-12-43. Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
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10-12-43.1. Excess tax levy--School district capital outlay fund--Restrictions.
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10-12-44. Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.
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10-12-45. Rejected by referendum.
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10-12A-1. Definition of terms.
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10-12A-2. Legislative findings--Agreements authorized.
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10-12A-3. 10-12A-3. Repealed by SL 2003, ch 54, § 3.
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10-12A-4. Agreement to collect taxes for tribes--Fee.
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10-12A-4.1. Approval by Governor and attorney general required--Publication in counties affected.
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10-12A-5. Percentage of state and tribal tax proceeds remitted to tribe.
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10-12A-6. Duration of collection agreements--Renewal.
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10-12A-7. 10-12A-7. Repealed by SL 2003, ch 54, § 8.
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10-12A-8. State jurisdiction within Indian country.
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10-12A-9. Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.