40-37-11. Special tax levy on sheep and cattle--Maximum amount.
The board of county commissioners shall, at time of the annual levy of general taxes, levy an additional special tax in an amount specified by the board of directors pursuant to §40-37-10 not to exceed one dollar per head of all sheep six months old or older as of January first of the current year that are being held for breeding purposes and one dollar per head of all cattle one year old or older not in feedlots.
Source: SL 1974, ch 275, §12; SL 1982, ch 286; SL 2013, ch 205, §1.
Structure South Dakota Codified Laws
Title 40 - Animals and Livestock
Chapter 37 - Predator Control Districts
Section 40-37-1.1 - County livestock census--Procedure.
Section 40-37-3 - Petition for multiple-county district--Consent of included counties required.
Section 40-37-4 - Board of directors of district--Qualifications--Number.
Section 40-37-7 - Annual district meetings--Notice to livestock owners on revised list.
Section 40-37-8 - Election of directors--Voting--Terms of office.
Section 40-37-9 - Powers of district board of directors.
Section 40-37-10 - Special levy for district operations--Certification to county commissioners.
Section 40-37-11 - Special tax levy on sheep and cattle--Maximum amount.
Section 40-37-12 - Additional tax levied by county commissioners subject to referendum--Amount.
Section 40-37-14 - Effective period of additional tax--Certification to county commissioners--Levy.
Section 40-37-16 - Acceptance of voluntary donations and appropriations.
Section 40-37-18 - Records kept by secretary-treasurers--Public inspection.