GroundRules
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- SDCL § 10-11-66 · Consolidated board of equalization authorized--Membership.
- SDCL § 10-11-67 · Filing complaint with consolidated board.
- SDCL § 10-11-68 · Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- SDCL § 10-11-69 · Assessment of omitted property by consolidated board.
- SDCL § 10-11-70 · Notice of raise in assessment by consolidated board.
- SDCL § 10-11-71 · Voting on property valuation by consolidated board--Oath of board members--Annual session.
- SDCL § 10-11-72 · Consolidated board authority.
- SDCL § 10-11-73 · Written notice of consolidated board decisions.
- SDCL § 10-11-74 · Placement of omitted property on taxing district books by consolidated board.
- SDCL § 10-11-75 · Reassessment of taxing district caused by consolidated board decision prohibited.
- SDCL § 10-11-76 · Appeal of consolidated board of equalization's decision.
- SDCL § 10-11-77 · Application of §§ 10-11-13 to 10-11-31.
- SDCL § 10-11-78 · Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.
- SDCL § 10-12-1 · Levy of state tax--Purposes covered by levy.
- SDCL § 10-12-2 · Maximum state levy.
- SDCL § 10-12-3 · Determination of rate of state levy--Certification and deduction of amounts available from other sources.
- SDCL § 10-12-4 · Constitutional limitations on state levy to be observed.
- SDCL § 10-12-5 · State treasurer to transfer sums to interest and debt service funds.
- SDCL § 10-12-6
- SDCL § 10-12-7 · Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
- SDCL § 10-12-7.1
- SDCL § 10-12-7.2
- SDCL § 10-12-8 · Annual county levy for general purposes--Estimate of expenses as basis--Limitation.
- SDCL § 10-12-9 · Purposes for levy of county taxes.
- SDCL § 10-12-9.1
- SDCL § 10-12-9.2 · Levy for library purposes--Certain municipalities exempted.
- SDCL § 10-12-10
- SDCL § 10-12-12
- SDCL § 10-12-13 · County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
- SDCL § 10-12-13.1 · Authorization of increased tax levy--Publication.
- SDCL § 10-12-14 · County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities.
- SDCL § 10-12-15 · County highway and bridge reserve fund exempt from budget law.
- SDCL § 10-12-16 · Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
- SDCL § 10-12-17 · Use of general road and bridge funds for matching aid permitted.
- SDCL § 10-12-18
- SDCL § 10-12-19
- SDCL § 10-12-21 · Maximum county levy for all purposes.
- SDCL § 10-12-21.1 · Levies in addition to limit.
- SDCL § 10-12-22
- SDCL § 10-12-23
- SDCL § 10-12-24
- SDCL § 10-12-26 · Annual levy of organized township--Certification to county auditor.
- SDCL § 10-12-27 · Township levy for bond interest and debt service fund--Surplus transferred to general fund.
- SDCL § 10-12-28 · Maximum rate of township levy.
- SDCL § 10-12-28.1 · Additional township levy for fire protection and emergency medical services.
- SDCL § 10-12-28.2 · Authorization of tax levy for secondary road capital improvement fund.
- SDCL § 10-12-29 · Annual school district levy--Report to county auditor--Spread against property.
- SDCL § 10-12-30
- SDCL § 10-12-31.1 · Adjusting level of assessment for school districts.
- SDCL § 10-12-31.2
- SDCL § 10-12-31.3
- SDCL § 10-12-32 · Maximum rate of levy in municipalities.
- SDCL § 10-12-32.1
- SDCL § 10-12-33
- SDCL § 10-12-34
- SDCL § 10-12-34.1 · Tax levies based on true and full valuation.
- SDCL § 10-12-35 · Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
- SDCL § 10-12-36 · Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
- SDCL § 10-12-37
- SDCL § 10-12-38 · Equalizing assessment of all property between counties.
- SDCL § 10-12-39 · Equalizing assessment of land and structures on property between counties.
- SDCL § 10-12-40 · Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
- SDCL § 10-12-41 · Certification of percent added to or deducted from valuation of property.
- SDCL § 10-12-42 · Annual levy--School district general fund.
- SDCL § 10-12-42.1
- SDCL § 10-12-43 · Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
- SDCL § 10-12-43.1 · Excess tax levy--School district capital outlay fund--Restrictions.
- SDCL § 10-12-44 · Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation.
- SDCL § 10-12-45
- SDCL § 10-12A-1 · Definition of terms.
- SDCL § 10-12A-2 · Legislative findings--Agreements authorized.
- SDCL § 10-12A-3
- SDCL § 10-12A-4 · Agreement to collect taxes for tribes--Administrative fee.
- SDCL § 10-12A-4.1 · Approval by Governor and attorney general required--Publication in counties affected.
- SDCL § 10-12A-5 · Percentage of state and tribal tax proceeds remitted to tribe.
- SDCL § 10-12A-6 · Duration of collection agreements--Renewal.
- SDCL § 10-12A-7
- SDCL § 10-12A-8 · State jurisdiction within Indian country.
- SDCL § 10-12A-9 · Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.
- SDCL § 10-13-1
- SDCL § 10-13-11
- SDCL § 10-13-20 · No effect on retail sales and service tax refund.
- SDCL § 10-13-21 · Promulgation of rules.
- SDCL § 10-13-22
- SDCL § 10-13-35 · Limitation on tax levy increase on real property--School districts excepted.
- SDCL § 10-13-35.1 · Exception to limitation on tax levy increase when consolidating services.
- SDCL § 10-13-35.2 · Districts' taxing authority returned upon discontinuance of consolidation of services.
- SDCL § 10-13-35.3 · Revenue payable from real property taxes may be decreased.
- SDCL § 10-13-35.4 · County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
- SDCL § 10-13-35.5 · Revenue payable from real property taxes may be increased.
- SDCL § 10-13-35.6 · Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
- SDCL § 10-13-35.7 · Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
- SDCL § 10-13-35.8 · Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
- SDCL § 10-13-35.9 · Rural fire district--Increase of revenue payable from real property taxes--Limitations.
- SDCL § 10-13-35.10 · Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
- SDCL § 10-13-35.11 · Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
- SDCL § 10-13-35.12 · Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
- SDCL § 10-13-35.13 · Imposition of levy by resolution--Publication--Reference of decision to voters.
- SDCL § 10-13-36 · Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
- SDCL § 10-13-37 · Median level of assessment to be eighty-five percent of market value.