South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-17-2
Calculation and extension of tax levies--Limitations on levies applied
Official textsdlegislature.gov
The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, municipality, or school district shall return a greater amount than the prescribed rate will raise, the county auditor shall extend only such amount of tax as the prescribed rate will produce.
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In this chapter (9 sections)
- 10-17-1 · Preparation of list for each assessment district--Lands and…
- 10-17-2 · Calculation and extension of tax levies--Limitations on…
- 10-17-3 · Extension of total consolidated tax--Apportionment to state…
- 10-17-4 · Recapitulation of columns in tax list
- 10-17-5 · 10-17-5. Repealed by SL 1982, ch 28, § 35
- 10-17-6 · 10-17-6. Repealed by SL 1995, ch 61, § 3
- 10-17-7 · Preparation of tax list--Notation as to real property sold…
- 10-17-8 · Warrant for collection of taxes attached to duplicate tax list
- 10-17-9 · Charging county treasurer with amount in tax…