reglab/housing_qa huggingface dataset:
SD Codified L § 10-12-31.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-31.1 - Adjusting level of assessment for school districts.

10-12-31.1. Adjusting level of assessment for school districts.Notwithstanding other provision of law, when applying the levies for school purposes, the county director of equalization of each county shall adjust the level of assessment in that district so that the level of assessment as indicated by the most recent assessment to sales ratio as provided for in §10-11-55 and the most recent agricultural income value as provided for in §10-6-127 to 10-6-132, inclusive, in that district are equal to eighty-five percent of market value or agricultural income value. The Department of Revenue shall provide the director of equalization of each county all of the factors of adjustment necessary for the computations required in this section. Source: SL 1980, ch 77, §1; SL 1983, ch 73; SL 1984, ch 68; SL 1989, ch 87, §6; SL 1995, ch 57, §38; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 44, §14, eff. July 1, 2009; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
SD Codified L § 10-12-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-32 - Maximum rate of levy in municipalities.

10-12-32. Maximum rate of levy in municipalities.In municipalities, the levy may not exceed twenty-seven dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §2; RC 1919, §6739; SL 1919, ch 114; SDC 1939, §57.0517; SL 1945, ch 325; SL 1951, ch 442, §1; SL 1959, ch 435, §1; SL 1978, ch 62, §1; SL 1989, ch 87, §7.
SD Codified L § 10-12-32.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-32.1 - Municipalities incorporated after January 1, 1984.

10-12-32.1. Municipalities incorporated after January 1, 1984.If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty-five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality. Source: SL 1998, ch 58, §2.
SD Codified L § 10-12-34.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-34.1 - Tax levies based on true and full valuation.

10-12-34.1. Tax levies based on true and full valuation.Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation. Source: SL 1978, ch 77, §1; SL 1988, ch 94, §3; SL 1989, ch 87, §9.
SD Codified L § 10-12-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-35 - Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.

10-12-35. Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not limit or include any levies made to pay the annual interest on the bonded indebtedness of any taxing district or to pay bonds heretofore or hereafter legally issued by any taxing district at the maturity thereof; nor shall the levy limits fixed by this chapter include the levies for any purpose which have been or may hereafter be authorized by a vote of the people. Source: SL 1915, ch 292, §9; SL 1917, ch 128, §2; RC 1919, §6745; SDC 1939, §57.0519; SL 1943, ch 287; SL 1945, ch 324, §3; SL 1978, ch 62, §22.
SD Codified L § 10-12-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-36 - Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.

10-12-36. Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.If the governing body of any county, municipality, or township, determines that the amount of taxes which may be levied under the rates limited by this chapter will be insufficient to meet the needs of the taxing district for the current year, the question of an increased levy may be submitted to the voters thereof at a special election called and conducted in the same manner as other special elections therein. If three-fourths of the votes cast at any such election are in favor of the increased levy, the governing board may, without further act, increase the maximum rate as limited by this chapter to the extent of six dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §7; RC 1919, §6744; SDC 1939, §57.0520; SL 1951, ch 443; SL 1989, ch 87, §10; SL 1996, ch 69, §3.
SD Codified L § 10-12-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-38 - Equalizing assessment of all property between counties.

10-12-38. Equalizing assessment of all property between counties.The Department of Revenue may equalize the assessment of all property between counties:(1)If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;(2)If a state levy is made pursuant to §10-12-1. Source: SL 1994, ch 73, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-12-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-39 - Equalizing assessment of land and structures on property between counties.

10-12-39. Equalizing assessment of land and structures on property between counties.If assessments have been equalized pursuant to §10-12-38, the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the department may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the department may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Municipal lots shall be equalized in the same manner as provided in this section for equalizing lands. Source: SL 1994, ch 73, §28; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-12-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-40 - Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.

10-12-40. Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by §10-11-48, but in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional. Source: SL 1994, ch 73, §29; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-12-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-41 - Certification of percent added to or deducted from valuation of property.

10-12-41. Certification of percent added to or deducted from valuation of property.On or before the second Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real and personal property in the several counties of the state. Such certificates shall show the equalized valuation of all property within such county. The certificate shall also, if equalization is made pursuant to subdivision 10-12-38(2), show the levy or levies for state purposes made by the department. Source: SL 1994, ch 73, §30; SL 2003, ch 272, §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-12-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-42 - General fund of a school district--Annual levy.

10-12-42. General fund of a school district--Annual levy. For taxes payable in 2022 and each year thereafter, the levy for the general fund of a school district shall be as follows:(1)The maximum tax levy shall be six dollars and fifty-two and five-tenths cents per thousand dollars of taxable valuation subject to the limitations on agricultural property as provided in subdivision (2) of this section and owner-occupied property as provided in subdivision (3) of this section;(2)The maximum tax levy on agricultural property for the school district shall be one dollar and forty and nine-tenths cents per thousand dollars of taxable valuation. If the district's levies are less than the maximum levies as stated in this section, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies; and(3)The maximum tax levy for an owner-occupied single-family dwelling as defined in §10-13-40 for the school district shall be three dollars and fifteen and three-tenths cents per thousand dollars of taxable valuation. If the district's levies are less than the maximum levies as stated in this section, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies.All levies in this section shall be imposed on valuations where the median level of assessment represents eighty-five percent of market value as determined by the Department of Revenue. These valuations shall be used for all school funding purposes. If the district has imposed an excess levy pursuant to §10-12-43, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies in this section. The school district may elect to tax at less than the maximum amounts set forth in this section. Source: SL 1995, ch 57, §37 as amended by SL 1995, ch 77, §6; SL 1996, ch 69, §5; SL 1997, ch 53, §1; SL 1998, ch 51, §8; SL 1998, ch 59, §1; SL 1999, ch 49, §1; SL 2000, ch 50, §1; SL 2001, ch 51, §1; SL 2002, ch 52, §1; SL 2003, ch 52, §1; SL 2003, ch 272, §82; SL 2004, ch 83, §1; SL 2005, ch 60, §1; SL 2006, ch 41, §1; SL 2007, ch 48, §1; SL 2008, ch 44, §21; SL 2008, ch 48, §1; SL 2009, ch 43, §§1, 2; SL 2010, ch 49, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 90, §4; SL 2012, ch 64, §1; SL 2013, ch 46, §1; SL 2014, ch 80, §2; SL 2015, ch 88, §3; SL 2016, ch 59, §1; SL 2017, ch 76, §1; SL 2018, ch 92, §1; SL 2019, ch 62, §1; SL 2020, ch 31, § 1; SL 2021, ch 78, § 1.
SD Codified L § 10-12-43.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions.

  10-12-43.1  .  Excess tax levy--School district capital outlay fund--Restrictions.   A school district subject to the tax limitation on each enrolled student pursuant to §  13-16-7.2   may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in §10-12-43. The opt out decision may be referred to a vote of the people in the same manner as provided in §10-12-43.    A school district imposing an excess tax levy pursuant to this section shall exclude any additional revenue generated by the excess tax levy from the total tax revenues deposited in the capital outlay fund when calculating the maximum allowable transfer to the school district's general fund authorized under §  13-16-6  . Any additional revenue generated by the excess tax levy may only be used for capital outlay fund purposes pursuant to §  13-16-6  .   In no year may the annual tax levy for capital outlay fund purposes exceed the levy authorized under §  13-16-7  .     Source:  SL 2020, ch 55, § 2.
SD Codified L § 10-12-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-44 - County auditor in school district to raise additional revenue from real property taxes to compensate for tax abatement, tax increment financing district, or discretionary formula.

10-12-44. County auditor in school district to raise additional revenue from real property taxes to compensate for tax abatement, tax increment financing district, or discretionary formula.The county auditor in each school district shall raise additional revenue, for the general fund and special education fund, from real property taxes to compensate for a tax abatement, a tax increment financing district, or a discretionary formula as follows:(1)For tax increment financing districts created pursuant to chapter 11-9 the county auditor shall impose an additional tax levy for an amount not to exceed an amount equal to the sum of the levies in §§10-12-42 and 13-37-16 times the tax increment valuation as defined in §11-9-1;(2)For property subject to §10-6-137 or 10-6-144, the county auditor shall impose an additional tax levy for an amount not to exceed the amount of taxes that were not collected due to the reduction in valuation based on the maximum levies pursuant to §§10-12-42 and 13-37-16; and(3)For abated taxes the county auditor shall impose an additional tax levy for an amount not to exceed the amount of the school district's portion of the taxes that were abated pursuant to chapter 10-18 during the previous tax year.The levies in this section are not subject to the referendum provision of §10-12-43 and these levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies pursuant to §10-12-42. Source: SL 1996, ch 69, §17; SL 1997, ch 54, §2; SL 2018, ch 70, §6; SL 2020, ch 39, § 13; SL 2021, ch 44, § 44.
SD Codified L § 10-12A-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-1 - Definition of terms.

10-12A-1.Definition of terms.Terms as used in this chapter mean:(1)"Department," the South Dakota Department of Revenue;(2)"Indian country," those areas defined in 18 U.S. C. §1151; and(3)"Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers. Source: SL 1974, ch 105, §1; SL 2003, ch 54, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-12A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-2 - Legislative findings--Agreements authorized.

10-12A-2. Legislative findings--Agreements authorized.The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes. Source: SL 1974, ch 105, §2; SL 2003, ch 54, §2.
SD Codified L § 10-12A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-4 - Agreement to collect taxes for tribes--Fee.

10-12A-4. Agreement to collect taxes for tribes--Fee.The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:(1)The retail sales and service tax imposed by chapter 10-45;(2)The use tax imposed by chapter 10-46;(3)The contractors' excise tax imposed by chapter 10-46A;(4)The alternate contractors' excise tax imposed by chapter 10-46B;(5)The cigarette tax imposed by chapter 10-50;(6)The motor vehicle excise tax imposed by chapter 32-5B;(7)The fuel excise tax imposed by chapter 10-47B;(8)The wholesale tax on tobacco products imposed by chapter 10-50;(9)The amusement device tax imposed by chapter 10-58;(10)The gross receipts tax on visitor related businesses imposed by chapter 10-45D;(11)The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E.The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee. Source: SL 1974, ch 105, §4; SL 1981, ch 86, §2; SL 1991, ch 89, §2; SL 2003, ch 54, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 61, §1; SL 2006, ch 58, §23, eff. Mar. 2, 2006; SL 2010, ch 50, §1; SL 2015, ch 63, §4.
SD Codified L § 10-12A-4.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-4.1 - Approval by Governor and attorney general required--Publication in counties affected.

10-12A-4.1. Approval by Governor and attorney general required--Publication in counties affected.Any tax collection agreement entered into pursuant to this chapter is binding and effective only after it is approved by the Governor and attorney general of the State of South Dakota. Prior to approval by the Governor and the attorney general, notice of the pending agreement shall be published by the department in the legal newspaper of the county or counties to be affected by the agreement, not less than two weeks prior to approval. Source: SL 1978, ch 78; SL 2003, ch 54, §5.
SD Codified L § 10-12A-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-5 - Percentage of state and tribal tax proceeds remitted to tribe.

10-12A-5. Percentage of state and tribal tax proceeds remitted to tribe.A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes. Source: SL 1974, ch 105, §5; SL 2003, ch 54, §6.
SD Codified L § 10-12A-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-6 - Duration of collection agreements--Renewal.

10-12A-6. Duration of collection agreements--Renewal.Any tax collection agreements between the department and an Indian tribe shall be for a term not to exceed five years. Such agreement, however, is renewable upon expiration by the mutual consent of the parties. Source: SL 1974, ch 105, §6; SL 2003, ch 54, §7.
SD Codified L § 10-12A-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-8 - State jurisdiction within Indian country.

10-12A-8. State jurisdiction within Indian country.Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country. Source: SL 1991, ch 89, §3; SL 2003, ch 54, §9.
SD Codified L § 10-12A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12A - Tax Collection Agreements With Indian Tribes|Section 10-12A-9 - Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.

10-12A-9. Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden-Cartwright Act, 4 U.S.C. §104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member's tribe. Source: SL 2003, ch 54, §10.
SD Codified L § 10-13-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|Section 10-13-20 - Construction of chapter.

10-13-20. Construction of chapter.The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-18A or 10-45A. Source: SL 1992, ch 84, §10.
SD Codified L § 10-13-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|Section 10-13-21 - Promulgation of rules.

10-13-21. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter. Source: SL 1992, ch 84, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-13-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.

10-13-35. Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.This section does not apply to school districts. For taxes payable in 1997, and each year thereafter, the total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to §10-13-36, may increase no more than the lesser of three percent or the index factor, as defined in §10-13-38, over the amount of revenue payable from taxes on real property in the preceding year, excluding the amount of taxes levied pursuant to §10-13-36. After applying the index factor, a taxing district may increase the revenue payable from taxes on real property above the limitations provided by this section by the percentage increase of value resulting from any improvements or change in use of real property, annexation, minor boundary changes, and any adjustments in taxation of property separately classified and subject to statutory adjustments and reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except §10-6-113, only if assessed the same as property of equal value. A taxing district may increase the revenue it receives from taxes on real property above the limit provided by this section for taxes levied to pay the principal, interest, and redemption charges on any bonds issued after January 1, 1997, which are subject to referendum, scheduled payment increases on bonds and for a levy directed by the order of a court for the purpose of paying a judgment against such taxing district. Any taxing district created after the effective date of this section is exempt from the limitation provided by this section for a period of two years immediately following its creation. Source: SL 1995, ch 57, §14; SL 1997, ch 55, §1; SL 2003, ch 55, §1; SL 2004, ch 84, §1; SL 2021, ch 44, § 44.