{"data":{"id":"us-sd/sdcl-10-12-21.1","jurisdiction":"us-sd","citation":"SDCL § 10-12-21.1","heading":"Levies in addition to limit.","body":"A county may levy taxes in addition to the limit prescribed in § 10-12-21 for the following purposes:\n(1) Accumulation for all county buildings and structures pursuant to §§ 7-25-1, 7-27-1, and 34-8-5;\n(2) Accumulations for interest and principal payments on all county bonds, long-term indebtedness, and judgments pursuant to §§ 7-18-7, 7-22-11, 7-24-18, and 41-18-6;\n(3) For the highway and bridge reserve fund pursuant to § 10-12-13;\n(4) For the snow removal and emergency disaster fund pursuant to § 34-5-2;\n(5) For a railroad authority pursuant to § 49-17A-22;\n(6) For regional airport authorities pursuant to § 50-6A-24;\n(7) For secondary roads pursuant to § 31-12-27;\n(8) For fire protection pursuant to § 34-31-3.","path":["TITLE 10. TAXATION","CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES"],"source_url":"https://sdlegislature.gov/Statutes/10-12-21.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0c6862ad60dbbe4b9ccbc0e24c9ab6904e825012a39f719f3fa366713e0703df","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-12-21","next":"us-sd/sdcl-10-12-22"},"notice":"GroundRules: Original legal text. Not legal advice."}