10-12-21.1. Levies in addition to limit.
A county may levy taxes in addition to the limit prescribed in §10-12-21 for the following purposes:
(1)Accumulation for all county buildings and structures pursuant to §§7-25-1, 7-27-1, and 34-8-5;
(2)Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§7-18-7, 7-22-11, 7-24-18, and 41-18-6;
(3)For the highway and bridge reserve fund pursuant to §10-12-13;
(4)For the snow removal and emergency disaster fund pursuant to §34-5-2;
(5)For a railroad authority pursuant to §49-17A-22;
(6)For regional airport authorities pursuant to §50-6A-24;
(7)For secondary roads pursuant to §31-12-27;
(8)For fire protection pursuant to §34-31-3.
Source: SL 1985, ch 77, §3; SL 1987, ch 29, §5.
Structure South Dakota Codified Laws
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 10-12-4 - Constitutional limitations on state levy to be observed.
Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds.
Section 10-12-8 - 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 10-12-13.1 - 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 10-12-17 - 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 10-12-38 - Equalizing assessment of all property between counties.
Section 10-12-39 - Equalizing assessment of land and structures on property between counties.
Section 10-12-41 - Certification of percent added to or deducted from valuation of property.
Section 10-12-42 - General fund of a school district--Annual levy.
Section 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions.