SDCL § 10-13-48 — Homeowner property tax reduction fund--Deposit of moneys

Effective July 1, 2027
10-13-48 . Homeowner property tax reduction fund--Deposit of moneys.
The treasurer shall deposit in the homeowner property tax reduction fund established in § 10-13-47 , the applicable percent of taxes collected on or after August 1, 2027, pursuant to:
(1) Chapter 10-45 ;
(2) Chapter 10-46 ;
(3) Chapter 10-46E ; and
(4) Chapter 10-58 .
For purposes of this section, "applicable percent" means three-tenths percent divided by the tax rate provided for the taxes referenced in subdivisions (1) to (4), inclusive, of this section, as applicable.