10-12-35. Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not limit or include any levies made to pay the annual interest on the bonded indebtedness of any taxing district or to pay bonds heretofore or hereafter legally issued by any taxing district at the maturity thereof; nor shall the levy limits fixed by this chapter include the levies for any purpose which have been or may hereafter be authorized by a vote of the people.
Source: SL 1915, ch 292, §9; SL 1917, ch 128, §2; RC 1919, §6745; SDC 1939, §57.0519; SL 1943, ch 287; SL 1945, ch 324, §3; SL 1978, ch 62, §22.
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.