10-17-3. Extension of total consolidated tax--Apportionment to state and subdivisions.
After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as one amount under the heading, "total consolidated tax," which, when collected, shall be apportioned by the county at the end of each month to the state, county, township, municipality, or school district for which it was levied and be paid to such state, county, township, municipality, or school district.
Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §2; SL 1995, ch 61, §1.
Structure South Dakota Codified Laws
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.