9-51-27. Spread of tax against taxable property within municipality--Certification to auditor of more than one county.
Upon transmittal to the county auditor of the certified copy pursuant to §9-51-26, the county auditor shall spread the tax levied in said ordinance upon all of the taxable property within the municipality at the same time that the other general taxes are spread upon the tax records in his office, and he shall continue so to do from year to year except as hereinafter provided until the provisions of the tax levy in said ordinance are complied with. When any municipality issuing bonds is located within more than one county a copy of the tax levy ordinance shall be certified to the auditor of each such county, who shall spread each annual levy upon all of the taxable property in the municipality and in his county, in such proportion as the assessed valuation of such property bears to the total assessed valuation of taxable property within the municipality.
Source: SL 1955, ch 216, §6; SDC Supp 1960, §45.02A06 (3).
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 51 - Municipal Parking Facilities
Section 9-51-1 - Legislative findings and policy.
Section 9-51-1.1 - Appointive board to manage parking facilities--Contents of ordinance.
Section 9-51-3 - Parking meter revenues released on determination to issue bonds.
Section 9-51-6 - Contract for purchase or lease of parking lot authorized--Maximum term.
Section 9-51-7 - Appraisement of property being purchased for parking lot--Maximum price.
Section 9-51-9 - Parking facility financing law--Definition of terms.
Section 9-51-11 - Alternative means of financing parking facilities.
Section 9-51-12 - State and federal aid to municipal parking facilities--Agreement by municipality.
Section 9-51-13 - Issuance of parking facility revenue bonds authorized.
Section 9-51-14 - Ordinance authorizing revenue bonds--Pledge and definition of net revenues.
Section 9-51-15 - Contents of resolution or ordinance--Covenants and agreements with bondholders.
Section 9-51-18 - Bondholders have no right to compel tax levy or appropriation.
Section 9-51-21 - Revenue bonds not municipal indebtedness.
Section 9-51-22 - General obligation bonds authorized for parking facilities.
Section 9-51-26 - Agreement to levy tax when bonds due--Certification to county auditor.
Section 9-51-33 - Operating management contracts for municipally owned parking facilities.
Section 9-51-34 - Financing law alternative and independent of other laws.
Section 9-51-35 - Parking district law--Definition of terms.
Section 9-51-48 - Municipal and parking meter funds used to maintain parking facilities.