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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-12-4: Constitutional limitations on state levy to be observed.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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