South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:04:01:28
Form required for opt out resolution
The form for the opt out resolution required by SDCL subdivision 10-12-43(4) and SDCL subdivision 10-13-36(4) is PT 182. The time period specified in the opt out resolution shall commence with the taxes payable in the year following the year the opt out is passed and run for the consecutive years stated in the resolution. The resolution form shall be signed by each member of the governing body voting in favor of the opt out. However, the only name required on the publication notice for the opt out resolution is the finance officer or auditor.
ATTENTION TAXPAYERS:
NOTICE OF
PROPERTY TAX
INCREASE
OF $____
RESOLUTION FOR OPT OUT
THE GOVERNING
BOARD OF
____ does state that the above said board is unable to operate under the tax limitation measure currently in statute. We therefore OPT OUT of such tax limitation in the amount of $ ____ starting with calendar year ____ taxes payable in the calendar year ____. This opt out will be for ____ years, which will be thru taxes payable in the calendar year ____. This action has been taken by the board and approved by at least a two-thirds vote of the board.
This decision may be referred to a vote of the people upon a petition signed by at least five percent of the registered voters in the district and filed with the governing body within twenty days of the first publication of this decision.
Unless this action is referred to a vote of the people and reversed by such vote, this resolution authorizes the county auditor to spread an excess levy to raise tax dollars in the above stated amount.
Signed ____
Board Chairman
____
Board Member
____
Board Member
____
Board Member
____
Board Member
____
Board Member
____
Board Member
____
Board Member
____
Board Member
____
Board Member
PT
182
Source: view the official text
In this chapter (40 sections)
- 64:04:01:08 · Repealed
- 64:04:01:09 · Property cards required -- Must show full and true value
- 64:04:01:10 · Repealed
- 64:04:01:11 · Repealed
- 64:04:01:12 · Repealed
- 64:04:01:13 · Real estate abstract classes
- 64:04:01:14 · Repealed
- 64:04:01:15 · Repealed
- 64:04:01:16 · Repealed
- 64:04:01:17 · Transferred
- 64:04:01:18 · Transferred
- 64:04:01:19 · Repealed
- 64:04:01:20 · South Dakota Real Estate Appraisal Manual
- 64:04:01:21 · Transferred
- 64:04:01:22 · Repealed
- 64:04:01:23 · Repealed
- 64:04:01:24 · Repealed
- 64:04:01:25 · Repealed
- 64:04:01:26 · Definition of manufactured and mobile home dealer's…
- 64:04:01:27 · Repealed
- 64:04:01:28 · Form required for opt out resolution
- 64:04:01:29 · Repealed
- 64:04:01:30 · Repealed
- 64:04:01:31 · Establishing equalization factor
- 64:04:01:32 · Transferred
- 64:04:01:33 · Transferred
- 64:04:01:34 · Transferred
- 64:04:01:35 · Transferred
- 64:05:01:01 · Definitions
- 64:05:01:02 · Directors to record sales information
- 64:05:01:03 · Sales proven unusable to be mailed to department
- 64:05:01:04 · Repealed
- 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
- 64:05:01:06 · Time for filing
- 64:05:01:07 · Repealed
- 64:05:01:08 · Sales included in analysis
- 64:06:01:00 · Definitions
- 64:06:01:01 · Armed services personnel and veterans
- 64:06:01:02 · Bond
- 64:06:01:03 · Repealed