9-21A-12. Certification of tax levy to county auditor--Allocation and spread of levies.
The amount of taxes levied each year by each municipality shall be certified to the county auditor in the manner now or hereafter provided by law. Taxes levied for payment of bonds shall continue to be spread upon all taxable property within the boundaries of the municipality in proportion to the assessed valuation thereof. The remaining amount of the taxes levied each year shall be allocated by the county auditor to the urban service district and the rural service district in amounts proportionate to the current benefit ratio times the current benefit between the full and true values of all taxable property within the urban service district and all taxable property within the rural service district. Within each district, the amount so allocated shall be spread upon all taxable property in proportion to the assessed valuation thereof.
Source: SL 1972, ch 68, ยง9.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes
Section 9-21A-1 - Legislative intent and purpose.
Section 9-21A-2 - Definition of terms.
Section 9-21A-3 - Establishment of urban service district and rural service district by ordinance.
Section 9-21A-4 - Rural service district--Lands included.
Section 9-21A-5 - Urban service district--Lands included.
Section 9-21A-6 - Agricultural land annexed--Limitation on tax levy and assessed value.
Section 9-21A-10 - Platting or construction in rural district--Report--Transfer to urban district.
Section 9-21A-11 - Filing ordinance, amendment, or order with county auditor.
Section 9-21A-12 - Certification of tax levy to county auditor--Allocation and spread of levies.