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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-77

Apportionment of funds among taxing subdivisions

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  2. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  3. 10-43-34 · Final return on dissolution
  4. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  5. 10-43-36 · Consolidated report of related corporations
  6. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  7. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  8. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  9. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  10. 10-43-46 · False or fraudulent return or information with intent to…
  11. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  12. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  13. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  14. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  15. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  16. 10-43-52 · 10-43-52, 10-43-53. Superseded
  17. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  18. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  19. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  20. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  21. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  22. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  23. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  24. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  25. 10-43-73 · Tax payment as condition precedent to doing…
  26. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  27. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
  28. 10-43-76 · Percentage of proceeds retained by state--Payment of…
  29. 10-43-77 · Apportionment of funds among taxing subdivisions
  30. 10-43-78 · 10-43-78. Repealed by SL 2016, ch 62, § 29
  31. 10-43-79 · 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3
  32. 10-43-82 · 10-43-82. Repealed by SL 2016, ch 62, § 30
  33. 10-43-83 · 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10
  34. 10-43-88 · Financial institution authorized to engage in trust business
  35. 10-43-89 · Tax on financial institutions engaging in trust business
  36. 10-43-90 · Determining minimum tax imposed upon financial institutions…
  37. 10-43-91 · Tax on trustee of extended term trust
  38. 10-43-92 · Extended term trust defined
  39. 10-43-93 · 10-43-93. Repealed by SL 2009, ch 39, § 13
  40. 10-43-94 · Entities exempt from payment of tax
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