{"data":{"id":"us-sd/sdcl-10-13-48","jurisdiction":"us-sd","citation":"SDCL § 10-13-48","heading":"Homeowner property tax reduction fund--Deposit of moneys.","body":"The treasurer shall deposit in the homeowner property tax reduction fund established in § 10-13-47, the applicable percent of taxes collected on or after August 1, 2027, pursuant to:\n(1) Chapter 10-45;\n(2) Chapter 10-46;\n(3) Chapter 10-46E; and\n(4) Chapter 10-58.\nFor purposes of this section, \"applicable percent\" means three-tenths percent divided by the tax rate provided for the taxes referenced in subdivisions (1) to (4), inclusive, of this section, as applicable.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-48","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d556450c143fc50faf0c66de3a68e50cdbcf6a3113d031339d86771672a8a226","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-47","next":"us-sd/sdcl-10-13a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}