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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12-4

Constitutional limitations on state levy to be observed

Official textsdlegislature.gov

The amounts applied to the purposes enumerated in § 10-12-3 including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates of levy as provided by S.D. Const., Art. XI, § 1, the tax levies imposed against the taxable property being restricted for the respective purposes as enumerated, to the combined general fund applications and to the balances over and above the amounts available from general fund revenues, required for the respective purposes as enumerated and as restricted and limited by the Constitution and this chapter.

Last amended: Source: SL 1933, ch 193 ; SDC 1939, § 57.0501.

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In this chapter (40 sections)
  1. 10-12-1 · Levy of state tax--Purposes covered by levy
  2. 10-12-2 · Maximum state levy
  3. 10-12-3 · Determination of rate of state levy--Certification and…
  4. 10-12-4 · Constitutional limitations on state levy to be observed
  5. 10-12-5 · State treasurer to transfer sums to interest and debt service…
  6. 10-12-6 · 10-12-6. Repealed by SL 2005, ch 149, § 1
  7. 10-12-7 · Local levies in specific amounts--Certification to county…
  8. 10-12-8 · Annual county levy for general purposes--Estimate of expenses…
  9. 10-12-9 · Purposes for levy of county taxes
  10. 10-12-10 · 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
  11. 10-12-12 · 10-12-12. Repealed by SL 1985, ch 77, § 42
  12. 10-12-13 · County levy for maintenance, repair, and construction of…
  13. 10-12-14 · County levy for maintenance, repair, and construction of…
  14. 10-12-15 · County highway and bridge reserve fund exempt from budget law
  15. 10-12-16 · Use of unexpended balances in county road and bridge…
  16. 10-12-17 · Use of general road and bridge funds for matching aid…
  17. 10-12-18 · 10-12-18. Repealed by SL 2014, ch 55, § 1
  18. 10-12-19 · 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
  19. 10-12-21 · Maximum county levy for all purposes
  20. 10-12-22 · 10-12-22. Obsolete
  21. 10-12-23 · 10-12-23. Repealed by SL 1982, ch 28, § 34
  22. 10-12-24 · 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
  23. 10-12-26 · Annual levy of organized township--Certification to county…
  24. 10-12-27 · Township levy for bond interest and debt service…
  25. 10-12-28 · Maximum rate of township levy
  26. 10-12-29 · Annual school district levy--Report to county…
  27. 10-12-30 · 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36;…
  28. 10-12-32 · Maximum rate of levy in municipalities
  29. 10-12-33 · 10-12-33. Repealed by SL 1989, ch 87, § 8
  30. 10-12-34 · 10-12-34. Repealed by SL 1982, ch 86, § 12
  31. 10-12-35 · Judgment levies exempt from limitations--Levies to pay…
  32. 10-12-36 · Special election on tax levy exceeding limitations--Vote…
  33. 10-12-37 · 10-12-37. Repealed by SL 1989, ch 91, § 2
  34. 10-12-38 · Equalizing assessment of all property between counties
  35. 10-12-39 · Equalizing assessment of land and structures on property…
  36. 10-12-40 · Addition to or deduction from valuation of lands, municipal…
  37. 10-12-41 · Certification of percent added to or deducted from valuation…
  38. 10-12-42 · Annual levy--School district general fund
  39. 10-12-43 · Excess tax levy authorized for school districts--Vote by…
  40. 10-12-44 · Tax abatement--Tax increment financing…
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