GroundRules
SDCL § 10-43-77: Apportionment of funds among taxing subdivisions.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
The county treasurer upon receipt of the funds, remitted to the county pursuant to § 10-43-76, shall apportion and distribute the funds between the taxing subdivisions in the same proportion as the real property taxes levied in each taxing subdivision in the previous year as determined and certified by the secretary of revenue.
Collected 2026-09-03T15:18:56Z. Source file · JSON