South Dakota Codified Laws
Chapter 12 - State And Local Property Tax Levies
Section 10-12-21 - Maximum county levy for all purposes.

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, ch 400; SL 1949, ch 409; SL 1951, ch 438, §1; SL 1959, ch 434, §3; SL 1967, ch 320; SL 1977, ch 88; SL 1985, ch 77, §1; SL 1989, ch 87, §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.