SDCL § 10-13-43 — Information provided by county auditor to Department of Revenue

By November first of each year, each county auditor shall provide to the Department of Revenue the following information:
(1) Such county's property levy sheet;
(2) Such county's recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owner-occupied, non-ag which is not owner-occupied and utilities.
By December first of each year, the Department of Revenue shall approve the levies of all property taxing jurisdictions in the state certifying that the property tax jurisdictions have not exceeded the maximums prescribed in law before any tax levies are extended by the county auditor.