{"data":{"id":"us-sd/sdcl-10-13-35.5","jurisdiction":"us-sd","citation":"SDCL § 10-13-35.5","heading":"Revenue payable from real property taxes may be increased.","body":"The county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.4 utilizing any unused index factor from the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-35.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"56e5ef479c366ef9dd8a514b678ebd52caa780266c23e0e0c066257edf70cacc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-35.4","next":"us-sd/sdcl-10-13-35.6"},"notice":"GroundRules: Original legal text. Not legal advice."}