{"data":{"id":"us-sd/sdcl-10-12-9","jurisdiction":"us-sd","citation":"SDCL § 10-12-9","heading":"Purposes for levy of county taxes.","body":"County taxes must be levied, pursuant to § 10-12-8, for:\n(1) General county purposes;\n(2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4;\n(3) Salaries;\n(4) County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;\n(5) Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;\n(6) County bridges;\n(7) County parks pursuant to chapter 41-18;\n(8) Support of the poor pursuant to chapter 28-13;\n(9) A public defender pursuant to chapter 7-16A;\n(10) Recreation, tourism, and industrial development pursuant to § 7-18-12;\n(11) Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2;\n(12) County monuments pursuant to § 7-26-1;\n(13) Historical sites pursuant to § 7-26-3;\n(14) Historical museums pursuant to § 7-26-5;\n(15) Abandoned cemeteries pursuant to § 7-26-7;\n(16) A county fair pursuant to chapter 7-27;\n(17) Real estate classification pursuant to § 10-10-2;\n(18) Operation of a public library pursuant to § 14-2-47;\n(19) The judicial system pursuant to chapter 16-2;\n(20) Day care centers pursuant to § 26-6-18.3;\n(21) Mental health centers pursuant to § 27A-5-9;\n(22) Senior citizens pursuant to § 28-18-6;\n(23) Emergency welfare pursuant to § 28-13-19;\n(24) Roads in national forests pursuant to § 31-9-4;\n(25) Health departments pursuant to § 34-3-22;\n(26) Drug abuse prevention and rehabilitation pursuant to chapter 34-3B;\n(27) Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20;\n(28) Hospital wards pursuant to § 34-8-23;\n(29) Aid to city hospitals pursuant to chapter 34-9;\n(30) Ambulance service pursuant to § 34-11-1;\n(31) Fire protection pursuant to chapter 34-31;\n(32) Conservation districts pursuant to §§ 38-8-49.1, 38-8-55, 38-8-56, and 38-8-57;\n(33) Weed and pest control pursuant to §§ 38-22-24 and 38-22-26;\n(34) Animal damage control pursuant to § 40-36-11;\n(35) Cooperative parks pursuant to §§ 42-2-10 and 42-2-11;\n(36) Recreation systems pursuant to chapter 42-2;\n(37) Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7;\n(38) Geological survey pursuant to § 45-2-3;\n(39) Flood control pursuant to §§ 7-18-14, 7-18-15, and 46A-14-71;\n(40) Safety programs pursuant to § 7-18-13;\n(41) Airports pursuant to chapter 50-7;\n(42) Emergencies and disasters pursuant to chapter 34-48A;\n(43) Memorial Day expense pursuant to § 7-8-24;\n(44) The fiscal and managerial affairs of the county pursuant to § 7-8-20; and\n(45) Extension services pursuant to §§ 13-54-8 to 13-54-13, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES"],"source_url":"https://sdlegislature.gov/Statutes/10-12-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4a199cfed6e9bca35951e2be310435ab0eaa91e3f75fe706c6f5b29ac0bd01ee","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-12-8","next":"us-sd/sdcl-10-12-9.1"},"notice":"GroundRules: Original legal text. Not legal advice."}