{"data":{"id":"us-sd/sdcl-31-12-27","jurisdiction":"us-sd","citation":"SDCL § 31-12-27","heading":"Tax levy for secondary roads in unorganized territory.","body":"Each board of county commissioners may levy annually a tax upon the taxable property within the county not included in any municipality, organized civil township, improvement district organized pursuant to chapter 7-25A, or county road district organized pursuant to chapter 31-12A, to carry out the provisions of § 31-12-26. If a county levies a tax, the tax shall be certified, become payable and delinquent, and, if not paid, shall draw interest and penalty as other county taxes. The tax shall be used for such purposes.","path":["TITLE 31. HIGHWAYS AND BRIDGES","CHAPTER 31-12. COUNTY HIGHWAY SYSTEMS"],"source_url":"https://sdlegislature.gov/Statutes/31-12-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"bd75bae633e5ae059652d78cdd151d3318db5699901951f472d33f6c0fe36566","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-31-12-26","next":"us-sd/sdcl-31-12-27.1"},"notice":"GroundRules: Original legal text. Not legal advice."}