reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.

10-11-51. Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
On or before the fourth 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 property in the several counties of the state and the adjustment made pursuant to §10-13-37. The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue.
Source:
SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1979, ch 66, §12; SL 1992, ch 80, §119; SL 1993, ch 86, §32; SL 1994, ch 73, §23; SL 1996, ch 73, §4B; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.

10-11-52. Assessments not invalidated by late transmittal of certificate.
Failure on the part of the Department of Revenue to transmit the certificate required by §10-11-51, on or before the second Monday of August, does not in any way invalidate the assessment or tax levied, if it is transmitted to the county auditor within a reasonable time.
Source:
SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1979, ch 66, §13; SL 1994, ch 73, §24; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-53 - Correction of assessment lists to show changes made by state board--Fractional amounts.

10-11-53. Correction of assessment lists to show changes made by state board--Fractional amounts.
The county auditor shall add to or deduct from each tract or lot of real property in his county the required percent of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of separate tracts or lots contain no fraction of a dollar.
Source:
SL 1915, ch 298, §13; RC 1919, §6590; SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1992, ch 80, §120.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to state department.

10-11-54. Directors of equalization to report data on assessed valuation and sales to state department.
The secretary of revenue shall require all county directors of equalization to report to the Department of Revenue, data on assessed valuation and sales for such periods and in such form and content the secretary of revenue may require.
Source:
SL 1978, ch 76, §5; SL 1989, ch. 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-55 - Annual studies by department of assessment to sales ratios.

10-11-55. Annual studies by department of assessment to sales ratios.
The secretary of revenue annually shall prepare and publish comprehensive assessment to sales ratio studies of the average level of assessment, the degree of assessment uniformity, and the overall compliance with assessment requirements for each class of property in each county in the state.
Source:
SL 1978, ch 76, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-56 - Arms-length transactions included in departmental studies.

10-11-56. Arms-length transactions included in departmental studies.
Any sale which has been verified to be an arms-length transaction shall be included in the annual study. For purposes of this section, the term, arms-length transaction, means the transfer of property offered on the open market for a reasonable period of time between a willing seller and a willing buyer with no coercion or advantage taken by either party. The director of equalization shall analyze each sale to eliminate factors related to the sale which affect the sale price but which do not reflect the actual value of the real property.
Source:
SL 1978, ch 76, §6; SL 1985, ch 76, §§1, 2; SL 1991, ch 88.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-58 - Computation of median level of assessment in each county.

10-11-58. Computation of median level of assessment in each county.
In order to determine the average level of assessment in each county the secretary of revenue shall compute the median ratio. The median ratio is the middle value in the array of ratios of assessed valuations to sales, from the highest to the lowest for the current year and one year preceding the assessment year. If there are fewer than ten sales, medians may, in the case of agricultural land, be determined by bridging sales information from adjoining counties or in the case of nonagricultural land from other municipalities.
Source:
SL 1978, ch 76, §2; SL 1987, ch 87; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-59 - Computation of coefficient of dispersion for each county.

10-11-59. Computation of coefficient of dispersion for each county.
In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of the assessment ratio of individual sale properties bears to their median ratio.
Source:
SL 1978, ch 76, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-60 - Publication of findings from assessment to sales ratio studies.

10-11-60. Publication of findings from assessment to sales ratio studies.
The secretary of revenue shall publish annually the findings of the assessment to sales ratio study along with whatever additional information he shall determine necessary to equalize and evaluate assessment of property in South Dakota.
Source:
SL 1978, ch 76, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-63 - Definition of terms.

10-11-63. Definition of terms.
Terms used in §10-11-64 mean:
(1)"County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census;
(2)"Overlapping municipality," a municipality having territory in two or more adjoining counties.
Source:
SL 1987, ch 88, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-64 - Annual valuation of property within municipality.

10-11-64. Annual valuation of property within municipality.
The director of equalization in the county of jurisdiction shall annually, in cooperation with the directors of equalization in the other counties of an overlapping municipality, establish the assessed valuation for all property within the municipality for the purpose of levying municipal taxes. The taxable percentages of the property within the municipality shall be equal to the taxable percentage in the county of jurisdiction.
Source:
SL 1987, ch 88, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-65 - Appeal from assessment to sales ratio studies.

10-11-65. Appeal from assessment to sales ratio studies.
Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to §10-11-55 to the Office of Hearing Examiners in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.
Source:
SL 1994, ch 73, §45; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-66 - Consolidated board of equalization authorized--Membership.

10-11-66. Consolidated board of equalization authorized--Membership.
In lieu of the local board of equalization and county board of equalization established and governed pursuant to §§10-11-13 to 10-11-31, inclusive, the governing boards of any county, municipality, school, and township may agree by resolution to consolidate the local board of equalization with the county board of equalization no later than the second Tuesday of November. The resolution shall state the number of members from each governing board that will sit as a consolidated board of equalization. Membership of the consolidated board of equalization shall include members of school and municipal governing boards and the county commission. Membership of the consolidated board may also include members of township governing boards. All governmental responsibilities and expenses associated with equalization of property under the provisions of chapters 10-3 and 10-11 shall be shared as mutually agreed upon by the governing bodies. Governing bodies not exercising this option shall continue to hear appeals as prescribed in §§10-11-13 to 10-11-31, inclusive.
Source:
SL 1996, ch 68, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-67 - Filing complaint with consolidated board.

10-11-67. Filing complaint with consolidated board.
Any resident, feeling aggrieved by anything in the assessment roll, may apply, personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complaint or grievance shall be mailed or filed in writing with the county auditor no later than the first Tuesday in April. If the notice is mailed, the postmark shall be conclusive evidence regarding the timeliness of the appeal. An appeal to the board shall encompass the aggregate valuation of the property being appealed or the property classification.
Source:
SL 1996, ch 68, §2; SL 1999, ch 47, §2; SL 2002, ch 51, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.

10-11-68. Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
A consolidated board of equalization may hear individual valuation, classification, and assessment questions of owners who have appealed to the consolidated board of equalization, and may make adjustments and corrections in the assessment roll.
Source:
SL 1996, ch 68, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-70 - Notice of raise in assessment by consolidated board.

10-11-70. Notice of raise in assessment by consolidated board.
The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent has been duly notified of the time and place and intent of the consolidated board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at the owner's or agent's place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter.
Source:
SL 1996, ch 68, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-71 - Voting on property valuation by consolidated board--Oath of board members--Annual session.

10-11-71. Voting on property valuation by consolidated board--Oath of board members--Annual session.
Municipal, school, and township board members may participate and vote only in the equalization of property within the boundaries of each member's respective taxing district. The county commissioners shall be a majority of the members eligible to vote on the property valuation in question. A majority of the members of the consolidated board eligible to vote on the property value in question constitutes a quorum. Before entering upon the discharge of duties, each member of the board shall take an oath to fairly and impartially perform such duties as a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at a site agreed upon by each governing board of any municipality or school agreeing to consolidate the local board of equalization with the county board of equalization. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board shall remain in session no longer than three weeks after the second Tuesday in April.
Source:
SL 1996, ch 68, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-72 - Consolidated board authority.

10-11-72. Consolidated board authority.
A consolidated board of equalization may:
(1)Correct clerical errors of the assessment roll;
(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Source:
SL 1996, ch 68, §7; SL 2021, ch 43, § 16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-73 - Written notice of consolidated board decisions.

10-11-73. Written notice of consolidated board decisions.
The consolidated board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken.
Source:
SL 1996, ch 68, §8.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.