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

SDCL § 10-12-9.2: Levy for library purposes--Certain municipalities exempted.

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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

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.

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

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