South Dakota Codified Laws
Chapter 17 - Property Tax Lists
Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

10-17-2. Calculation and extension of tax levies--Limitations on levies applied.
The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, municipality, or school district shall return a greater amount than the prescribed rate will raise, the county auditor shall extend only such amount of tax as the prescribed rate will produce.

Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §1.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 17 - Property Tax Lists

Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.

Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.

Section 10-17-4 - Recapitulation of columns in tax list.

Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.

Section 10-17-9 - Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.