SDCL § 10-12-8: Annual county levy for general purposes--Estimate of expenses as basis--Limitation.

Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes are based on an itemized estimate of the county expenses for the ensuing year and may not exceed the limitation set forth in § 10-13-35.