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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-13-38

Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted

Official textsdlegislature.gov

The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to the year immediately preceding the year in which the taxes are payable. The secretary of revenue shall notify the county auditor of the amount of revenue which may be raised with the standard levy pursuant to § 10-13-35 by February first. The county auditor shall notify each taxing district in the county of the amount of revenue to be raised with the standard levy, except school districts, on or before March first.

Last amended: Source: SL 1995, ch 57 , § 16; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (22 sections)
  1. 10-13-1 · 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11
  2. 10-13-11 · 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30
  3. 10-13-20 · Construction of chapter
  4. 10-13-21 · Promulgation of rules
  5. 10-13-22 · 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13
  6. 10-13-35 · Limitation on tax levy increase on real property--School…
  7. 10-13-36 · Excess tax levy authorized--Vote of governing…
  8. 10-13-37 · Median level of assessment to be eighty-five percent of…
  9. 10-13-38 · Determining index factor--Notice to county auditor of…
  10. 10-13-39 · Classification of owner-occupied single-family dwelling
  11. 10-13-40 · Eligibility for owner-occupied classification
  12. 10-13-41 · 10-13-41. Repealed by SL 2004, ch 86, § 3
  13. 10-13-42 · 10-13-42. Repealed by SL 1997, ch 54, § 4
  14. 10-13-43 · Information provided by county auditor to Department of…
  15. 10-13-44 · 10-13-44. Repealed by SL 2015, ch 39, § 5
  16. 10-13-45 · Classification of single-family dwelling constructed or…
  17. 10-13-46 · Municipality property tax rebate
  18. 10-13-47 · Homeowner property tax reduction…
  19. 10-13-48 · Homeowner property tax reduction fund--Deposit of moneys
  20. 10-13A-1 · 10-13A-1, 10-13A-1.1. Repealed by SL 1995, ch 68, §§ 53, 54
  21. 10-13A-2 · 10-13A-2. Repealed by SL 1981, ch 88, § 1
  22. 10-13A-3 · 10-13A-3. Repealed by SL 1979, ch 67, § 1
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