South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12-8 — Annual county levy for general purposes--Estimate of expenses as basis for levy

On the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes shall be based upon an itemized estimate of the county expenses for the ensuing year. No greater levy of county tax may be made upon the taxable property of any county than will be equal to the amount of such expenses, with an excess of five percent of the same.

Last amended: Source: SL 1899, ch 41 , § 3; RPolC 1903, § 2137; SL 1905, ch 43 ; SL 1918 (SS), ch 51 ; RC 1919, § 6749; SDC 1939, § 57.0505; SL 1959, ch 434 , § 1; SL 1984, ch 49 , § 3. Effective July 1, 2026 10-12-8 . Annual county levy for general purposes--Estimate of expenses as basis--Limitation. Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes ar

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