{"data":{"id":"us-sd/sdcl-10-13-35.12","jurisdiction":"us-sd","citation":"SDCL § 10-13-35.12","heading":"Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.","body":"Any taxing district that did not levy a property tax for general fund purposes in any year since 1996 is exempt from the provisions of § 10-13-35 if the taxing district establishes the amount of revenue payable from taxes on real property for general fund purposes pursuant to § 10-13-35.13. Each year thereafter such taxing district may increase the amount of revenue payable from property taxes by applying the growth and the index factor pursuant to § 10-13-35. Any excess levy imposed on property pursuant to § 10-13-36 terminates when a general fund levy is imposed by such taxing district pursuant to § 10-13-35.13.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-35.12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d233351586abc7f25a82c83922331f87b63cda237d5dd68036c5496dda7a242f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-35.11","next":"us-sd/sdcl-10-13-35.13"},"notice":"GroundRules: Original legal text. Not legal advice."}