reglab/housing_qa huggingface dataset:
SD Codified L § 10-11-75 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-75 - Reassessment of taxing district caused by consolidated board decision prohibited.

10-11-75. Reassessment of taxing district caused by consolidated board decision prohibited.Nothing contained in §10-11-74 authorizes any consolidated board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such consolidated board of equalization to be made of the real property of the whole taxing district. Source: SL 1996, ch 68, §10.
SD Codified L § 10-11-76 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-76 - Appeal of consolidated board of equalization's decision.

10-11-76. Appeal of consolidated board of equalization's decision.Any person feeling aggrieved by the decision of the consolidated board of equalization may appeal that decision in the same manner as prescribed in §10-11-42 for the county board of equalization. Source: SL 1996, ch 68, §10A.
SD Codified L § 10-11-77 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-77 - Application of §§ 10-11-13 to 10-11-31.

10-11-77. Application of §§10-11-13 to 10-11-31.The provisions of §§10-11-13 to 10-11-31, inclusive, do not apply to §§10-11-66 to 10-11-76, inclusive. Source: SL 1996, ch 68, §11.
SD Codified L § 10-11-78 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-78 - Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.

10-11-78. Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to this chapter against any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered. Source: SL 1999, ch 48, §2.
SD Codified L § 10-12-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-1 - Levy of state tax--Purposes covered by levy.

10-12-1. Levy of state tax--Purposes covered by levy.The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed and equalized by the department, and may not exceed a rate which will produce a revenue sufficient to defray the estimated expense of the current year and any deficiency that may remain unpaid of the expenses of the preceding year, together with a sufficient amount to pay the annual interest and provide a debt service fund for the payment of the public debt of the state, and for the payment of all appropriations made by the Legislature. Source: SDC 1939, §57.0501; SL 1994, ch 73, §25; 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 § 10-12-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-2 - Maximum state levy.

10-12-2. Maximum state levy.The rates of levy for state purposes shall in no event exceed two mills on the dollar in any one year. Source: SL 1915, ch 298, §14; RC 1919, §6747; SL 1933, ch 193; SDC 1939, §57.0501.
SD Codified L § 10-12-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-3 - Determination of rate of state levy--Certification and deduction of amounts available from other sources.

10-12-3. Determination of rate of state levy--Certification and deduction of amounts available from other sources.The board of equalization, in determining the rate of tax to be levied against the taxable property in the state, shall ascertain the amount in dollars necessary to meet the estimated ordinary expenses of the state for each year; the amount in dollars necessary to pay the deficiency of the preceding years and the amount in dollars necessary to pay the annual interest and to provide a debt service fund for the payment of the public debt of the state. When these amounts have been ascertained, the board shall require the commissioner of finance and management to certify to such board of equalization the amounts available in the general fund of the state and the probable amounts to become available during the year, from whatever source other than the general property tax. The board of equalization shall then deduct from the amount ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated the amounts so certified to it by the commissioner of finance and management and as ascertained and determined by such board as being or to become available in the general fund, and shall then levy a tax against the taxable property in the state sufficient only to provide the revenues necessary to equal the balance of the sum ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated. Source: SL 1933, ch 193; SDC 1939, §57.0501; SL 1977, ch 87.
SD Codified L § 10-12-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-4 - Constitutional limitations on state levy to be observed.

10-12-4. Constitutional limitations on state levy to be observed.The amounts applied to the purposes enumerated in §10-12-3 including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates of levy as provided by S.D. Const., Art. XI, §1, the tax levies imposed against the taxable property being restricted for the respective purposes as enumerated, to the combined general fund applications and to the balances over and above the amounts available from general fund revenues, required for the respective purposes as enumerated and as restricted and limited by the Constitution and this chapter. Source: SL 1933, ch 193; SDC 1939, §57.0501.
SD Codified L § 10-12-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-5 - State treasurer to transfer sums to interest and debt service funds.

10-12-5. State treasurer to transfer sums to interest and debt service funds.The state treasurer is hereby directed to transfer the sums available or to become available in the general fund of the state to the proper interest and debt service funds or other funds, when such sums have been allocated and included as a part of the amounts to be raised for the purposes enumerated in §10-12-3 to the end that such sums may be available for the purposes to which they may be allocated as a part of the authorized tax levies. Source: SL 1933, ch 193; SDC 1939, §57.0501.
SD Codified L § 10-12-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-7 - Local levies in specific amounts--Certification to county auditor--Change in levy after certification.

10-12-7. Local levies in specific amounts--Certification to county auditor--Change in levy after certification.All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such taxing districts except counties shall be certified to the county auditor of the county by the clerk or corresponding officer of the taxing district on or before the first day of October of each year and such certificates shall be filed by such auditor as permanent records of his office and be open to public inspection at all times.Any levy so filed may be altered in any respect permitted by law, by proper action of the governing body of the taxing district involved, at any time before extension of the tax for said district has been commenced by the county auditor, upon filing a properly amended certificate showing the alteration required. Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0510; SL 1992, ch 73, §4.
SD Codified L § 10-12-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-8 - Annual county levy for general purposes--Estimate of expenses as basis for levy.

10-12-8. Annual county levy for general purposes--Estimate of expenses as basis for levy.On the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes shall be based upon an itemized estimate of the county expenses for the ensuing year. No greater levy of county tax may be made upon the taxable property of any county than will be equal to the amount of such expenses, with an excess of five percent of the same. Source: SL 1899, ch 41, §3; RPolC 1903, §2137; SL 1905, ch 43; SL 1918 (SS), ch 51; RC 1919, §6749; SDC 1939, §57.0505; SL 1959, ch 434, §1; SL 1984, ch 49, §3.
SD Codified L § 10-12-9.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-9.2 - Levy for library purposes--Certain municipalities exempted.

10-12-9.2. Levy for library purposes--Certain municipalities exempted.If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to §14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the municipality. Source: SL 1986, ch 90.
SD Codified L § 10-12-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-13 - County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.

10-12-13. County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.The board of county commissioners may levy an annual tax as a reserve fund to be accumulated and used for the purpose of maintaining, repairing, constructing, and reconstructing roads and bridges as follows:(1)A levy not to exceed one dollar and twenty cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is one billion dollars or less;(2)A levy not to exceed ninety cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is more than one billion dollars but less than two billion dollars; and(3)A levy not to exceed sixty cents per thousand dollars of taxable valuation, if the total taxable valuation of the county is two billion dollars or more.Money in the fund may be expended in the laying out, marking, maintaining, constructing, and reconstructing roads and maintaining, constructing, and reconstructing bridges, under the jurisdiction of the board of county commissioners. The tax levy shall be in addition to all other levies authorized to be made by the board of county commissioners for road and bridge purposes provided for in §10-12-21. The proceeds of such levy shall be placed in a special fund to be known as the county highway and bridge reserve fund. Any increased tax levy imposed pursuant to this section is exempt from the provisions of chapter 10-13, if the county establishes the amount of revenue payable from taxes on real property pursuant to §10-12-13.1.The total amount of revenue payable from any increased tax levy imposed pursuant to this section 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 in the preceding year. After applying the index factor, a county 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 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. Source: SL 1951, ch 35, §1; SL 1953, ch 29, §1; SL 1957, ch 29, §1; SDC Supp 1960, §57.0505-1; SL 1982, ch 28, §30; SL 1989, ch 87, §15B; SL 2015, ch 165, §20, eff. Apr. 1, 2015; SL 2016, ch 58, §1; SL 2021, ch 44, § 44.
SD Codified L § 10-12-13.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-13.1 - Authorization of increased tax levy--Publication.

10-12-13.1. Authorization of increased tax levy--Publication.The governing body of the county may, by resolution, impose the increased tax levy provided in §10-12-13 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published within ten days of the action and shall be published at least twice in each legal newspaper designated by the county. The action to authorize an increased tax levy is subject to the referendum process in accordance with chapter 7-18A. The governing body of the county may continue to impose the increased tax levy authorized by this section in subsequent years in accordance with the limitation on the amount of revenue payable from property taxes provided under §10-12-13. The governing body of the county may increase the amount of revenue payable from property taxes in excess of the limitation provided under §10-12-13 if the increased tax levy is authorized by the governing body of the county in accordance with the requirements of this section. Source: SL 2015, ch 165, §21, eff. Apr. 1, 2015; SL 2016, ch 58, §2.
SD Codified L § 10-12-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-14 - Payment to municipalities from federal matching-aid levy.

10-12-14. Payment to municipalities from federal matching-aid levy.In all municipalities, twenty-five percent of the money raised by the levy made pursuant to §10-12-13 within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and street purposes within said municipality. Source: SL 1953, ch 29, §4; SL 1957, ch 29, §4; SDC Supp 1960, §57.0505-1; SL 1992, ch 60, §2.
SD Codified L § 10-12-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-15 - County highway and bridge reserve fund exempt from budget law.

10-12-15. County highway and bridge reserve fund exempt from budget law.The provisions of §§10-12-13 to 10-12-17, inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law. Source: SL 1951, ch 35, §3; SL 1953, ch 29, §3; SL 1957, ch 29, §3; SDC Supp 1960, §57.0505-1.
SD Codified L § 10-12-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-16 - Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.

10-12-16. Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in §10-12-13. Any money in said fund, not necessary for the purpose of matching federal aid grants heretofore made or for the current year may be expended for laying out, marking, constructing, reconstructing, and maintaining any roads and any bridges on the county secondary federal aid system under the jurisdiction of the board of county commissioners, or such funds may be allowed to accumulate as a reserve fund and be used for future improvement and construction of public highways and bridges. No part of such fund shall revert to the general funds of the county nor shall any of said funds be used for any other purpose than for highway or bridge purposes as provided herein. Source: SL 1951, ch 35, §§2, 3; SL 1953, ch 29, §§2, 3; SL 1957, ch 29, §§2, 3; SDC Supp 1960, §57.0505-1.
SD Codified L § 10-12-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-17 - Use of general road and bridge funds for matching aid permitted.

10-12-17. Use of general road and bridge funds for matching aid permitted.Nothing in §§10-12-13 to 10-12-16, inclusive, may be construed to prohibit the board of county commissioners from using any other funds appropriated for highway and bridge purposes for the purpose of matching federal aid grants heretofore or hereafter made. Source: SL 1951, ch 35, §3; SL 1953, ch 29, §3; SL 1957, ch 29, §3; SDC Supp 1960, §57.0505-1; SL 1982, ch 28, §31.
SD Codified L § 10-12-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-21 - Maximum county levy for all purposes.

10-12-21. Maximum county levy for all purposes.The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §1; RC 1919, §6737; SDC 1939, §57.0511; SL 1941, ch 335; SL 1943, ch 285, §1; SL 1945, ch 324, §1; SL 1947, ch 400; SL 1949, ch 409; SL 1951, ch 438, §1; SL 1959, ch 434, §3; SL 1967, ch 320; SL 1977, ch 88; SL 1985, ch 77, §1; SL 1989, ch 87, §2.
SD Codified L § 10-12-21.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-21.1 - Levies in addition to limit.

10-12-21.1. Levies in addition to limit.A county may levy taxes in addition to the limit prescribed in §10-12-21 for the following purposes:(1)Accumulation for all county buildings and structures pursuant to §§7-25-1, 7-27-1, and 34-8-5;(2)Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§7-18-7, 7-22-11, 7-24-18, and 41-18-6;(3)For the highway and bridge reserve fund pursuant to §10-12-13;(4)For the snow removal and emergency disaster fund pursuant to §34-5-2;(5)For a railroad authority pursuant to §49-17A-22;(6)For regional airport authorities pursuant to §50-6A-24;(7)For secondary roads pursuant to §31-12-27;(8)For fire protection pursuant to §34-31-3. Source: SL 1985, ch 77, §3; SL 1987, ch 29, §5.
SD Codified L § 10-12-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-26 - Annual levy of organized township--Certification to county auditor.

10-12-26. Annual levy of organized township--Certification to county auditor.On the last Tuesday in March of each year, or within ten days thereafter, the board of supervisors of each organized civil township shall levy the annual taxes for the ensuing year, as voted at the annual town meeting, and immediately thereafter the township clerk shall certify to the county auditor the amounts of such levies, in substantially the following form:For general purposes _______________ dollars.For bridge purposes _______________ dollars.For fireguard purposes _______________ dollars. Source: SL 1899, ch 41, §4; RPolC 1903, §2138; RC 1919, §6751; SDC 1939, §57.0509.
SD Codified L § 10-12-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-28 - Maximum rate of township levy.

10-12-28. Maximum rate of township levy.The total rate of the annual tax levy in civil townships may not exceed three dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292, §4; RC 1919, §6741; SDC 1939, §57.0513; SL 1989, ch 87, §3.
SD Codified L § 10-12-28.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-28.1 - Additional township levy for fire protection and emergency medical services.

10-12-28.1. Additional township levy for fire protection and emergency medical services.If the allowable tax levy for a township in §10-12-28 is insufficient to meet other allowable expenses, fire protection expenses, and expenses for emergency medical services, an additional annual tax for the purpose of providing fire protection and emergency medical services may be levied. However, the additional levy may not exceed one dollar and twenty cents per thousand dollars of taxable valuation within the township. Source: SL 1981, ch 85; SL 1988, ch 94, §3; SL 1989, ch 87, §15O; SL 2018, ch 61, §1.
SD Codified L § 10-12-28.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-28.2 - Authorization of tax levy for secondary road capital improvement fund.

10-12-28.2. Authorization of tax levy for secondary road capital improvement fund.The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and purposes as defined in §31-13-3.1. The secondary road capital improvement tax levy authorized by this section is in addition to the levies authorized in §§10-12-28 and 31-13-22. Any tax levy imposed pursuant to this section is exempt from the tax limitations imposed on a township pursuant to chapter 10-13. Source: SL 2015, ch 165, §22, eff. Apr. 1, 2015.
SD Codified L § 10-12-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 12 - State And Local Property Tax Levies|Section 10-12-29 - Annual school district levy--Report to county auditor--Spread against property.

10-12-29. Annual school district levy--Report to county auditor--Spread against property.The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to the county auditor by the first of October on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district, subject to the legal dollar limitations provided by law. Source: SDC 1939, §57.0515 as added by SL 1953, ch 460, §1; SL 1969, ch 44, §35; SL 1971, ch 74, §1; SL 1986, ch 126, §22; SL 1989, ch 30, §26; SL 1997, ch 87, §3.