South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-12-7
Local levies in specific amounts--Certification to county auditor--Change in levy after certification
All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such taxing districts except counties shall be certified to the county auditor of the county by the clerk or corresponding officer of the taxing district on or before the first day of October of each year and such certificates shall be filed by such auditor as permanent records of his office and be open to public inspection at all times.
Any levy so filed may be altered in any respect permitted by law, by proper action of the governing body of the taxing district involved, at any time before extension of the tax for said district has been commenced by the county auditor, upon filing a properly amended certificate showing the alteration required.
Source: view the official text
In this chapter (40 sections)
- 10-12-1 · Levy of state tax--Purposes covered by levy
- 10-12-2 · Maximum state levy
- 10-12-3 · Determination of rate of state levy--Certification and…
- 10-12-4 · Constitutional limitations on state levy to be observed
- 10-12-5 · State treasurer to transfer sums to interest and debt service…
- 10-12-6 · 10-12-6. Repealed by SL 2005, ch 149, § 1
- 10-12-7 · Local levies in specific amounts--Certification to county…
- 10-12-8 · Annual county levy for general purposes--Estimate of expenses…
- 10-12-9 · Purposes for levy of county taxes
- 10-12-10 · 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
- 10-12-12 · 10-12-12. Repealed by SL 1985, ch 77, § 42
- 10-12-13 · County levy for maintenance, repair, and construction of…
- 10-12-14 · County levy for maintenance, repair, and construction of…
- 10-12-15 · County highway and bridge reserve fund exempt from budget law
- 10-12-16 · Use of unexpended balances in county road and bridge…
- 10-12-17 · Use of general road and bridge funds for matching aid…
- 10-12-18 · 10-12-18. Repealed by SL 2014, ch 55, § 1
- 10-12-19 · 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
- 10-12-21 · Maximum county levy for all purposes
- 10-12-22 · 10-12-22. Obsolete
- 10-12-23 · 10-12-23. Repealed by SL 1982, ch 28, § 34
- 10-12-24 · 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
- 10-12-26 · Annual levy of organized township--Certification to county…
- 10-12-27 · Township levy for bond interest and debt service…
- 10-12-28 · Maximum rate of township levy
- 10-12-29 · Annual school district levy--Report to county…
- 10-12-30 · 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36;…
- 10-12-32 · Maximum rate of levy in municipalities
- 10-12-33 · 10-12-33. Repealed by SL 1989, ch 87, § 8
- 10-12-34 · 10-12-34. Repealed by SL 1982, ch 86, § 12
- 10-12-35 · Judgment levies exempt from limitations--Levies to pay…
- 10-12-36 · Special election on tax levy exceeding limitations--Vote…
- 10-12-37 · 10-12-37. Repealed by SL 1989, ch 91, § 2
- 10-12-38 · Equalizing assessment of all property between counties
- 10-12-39 · Equalizing assessment of land and structures on property…
- 10-12-40 · Addition to or deduction from valuation of lands, municipal…
- 10-12-41 · Certification of percent added to or deducted from valuation…
- 10-12-42 · Annual levy--School district general fund
- 10-12-43 · Excess tax levy authorized for school districts--Vote by…
- 10-12-44 · Tax abatement--Tax increment financing…