South Dakota Codified Laws
Chapter 12 - State And Local Property Tax Levies
Section 10-12-14 - Payment to municipalities from federal matching-aid levy.

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 within said municipality.

Source: SL 1953, ch 29, §4; SL 1957, ch 29, §4; SDC Supp 1960, §57.0505-1; SL 1992, ch 60, §2.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 12 - State And Local Property Tax Levies

Section 10-12-1 - Levy of state tax--Purposes covered by levy.

Section 10-12-2 - Maximum state levy.

Section 10-12-3 - Determination of rate of state levy--Certification and deduction of amounts available from other sources.

Section 10-12-4 - Constitutional limitations on state levy to be observed.

Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds.

Section 10-12-7 - Local levies in specific amounts--Certification to county auditor--Change in levy after certification.

Section 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis for levy.

Section 10-12-9 - Purposes for levy of county taxes.

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

Section 10-12-13 - County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.

Section 10-12-13.1 - Authorization of increased tax levy--Publication.

Section 10-12-14 - Payment to municipalities from federal matching-aid levy.

Section 10-12-15 - County highway and bridge reserve fund exempt from budget law.

Section 10-12-16 - Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.

Section 10-12-17 - Use of general road and bridge funds for matching aid permitted.

Section 10-12-21 - Maximum county levy for all purposes.

Section 10-12-21.1 - Levies in addition to limit.

Section 10-12-26 - Annual levy of organized township--Certification to county auditor.

Section 10-12-28 - Maximum rate of township levy.

Section 10-12-28.1 - Additional township levy for fire protection and emergency medical services.

Section 10-12-28.2 - Authorization of tax levy for secondary road capital improvement fund.

Section 10-12-29 - Annual school district levy--Report to county auditor--Spread against property.

Section 10-12-31.1 - Adjusting level of assessment for school districts.

Section 10-12-32 - Maximum rate of levy in municipalities.

Section 10-12-32.1 - Municipalities incorporated after January 1, 1984.

Section 10-12-34.1 - Tax levies based on true and full valuation.

Section 10-12-35 - Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.

Section 10-12-36 - Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.

Section 10-12-38 - Equalizing assessment of all property between counties.

Section 10-12-39 - Equalizing assessment of land and structures on property between counties.

Section 10-12-40 - Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.

Section 10-12-41 - Certification of percent added to or deducted from valuation of property.

Section 10-12-42 - General fund of a school district--Annual levy.

Section 10-12-43 - Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.

Section 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions.

Section 10-12-44 - Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.