South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-77 — Apportionment of funds among taxing subdivisions

The county treasurer upon receipt of the funds, remitted to the county pursuant to § 10-43-76 , shall apportion and distribute the funds between the taxing subdivisions in the same proportion as the real property taxes levied in each taxing subdivision in the previous year as determined and certified by the secretary of revenue.

Last amended: Source: SL 1957, ch 468 ; SDC Supp 1960, § 57.30A11; SL 1978, ch 72 , § 5; SL 1991, ch 99 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 68 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62 , § 28.

Source: official text