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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-13-43

Information provided by county auditor to Department of Revenue

Official textsdlegislature.gov

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.

Last amended: Source: SL 1995, ch 57 , § 21; SL 1996, ch 69 , § 18; 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 Repealed by SL 1992, ch 84, § 11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 Repealed by SL 1995, ch 57, §§ 22 to 30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 Repealed by SL 1995, ch 57, § 13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 Repealed by SL 2004, ch 86, § 3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 Repealed by SL 1997, ch 54, § 4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 Repealed by SL 2015, ch 39, § 5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 Repealed by SL 1995, ch 68, §§ 53, 54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 Repealed by SL 1981, ch 88, § 1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 Repealed by SL 1979, ch 67, § 1
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