{"data":{"id":"us-sd/sdcl-46a-14-60","jurisdiction":"us-sd","citation":"SDCL § 46A-14-60","heading":"Annual general tax levy against land and buildings--Maximum amount.","body":"When adopting a financing plan or levying taxes to cover the estimated costs of district business, including costs relating to implementing the general plan of improvements, as provided in §§ 46A-14-51 and 46A-14-54 to 46A-14-59, inclusive, and operations and maintenance expense as provided in § 46A-14-66 to 46A-14-69, inclusive, no annual general tax levy against taxable land and buildings within the district may exceed the amount that can be collected by a one-mill levy. This limitation does not apply to special assessments nor to assessments required to meet payments, including interest, on district bonds.\nSource: SL 1957, ch 492, § 30; SL 1959, ch 452, § 24; SDC Supp 1960, § 61.1530 (1); SDCL § 46-24-59; SL 2011, ch 165, § 528; SL 2013, ch 228, § 44.","path":["TITLE 46A. WATER MANAGEMENT","CHAPTER 46A-14. WATERSHED DISTRICTS"],"source_url":"https://sdlegislature.gov/Statutes/46A-14-60","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"5fc611bb652787f1ad7ba44e11d13762fa46d8f3df9e0e3371192ef7113678ee","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-46a-14-59","next":"us-sd/sdcl-46a-14-61"},"notice":"GroundRules: Original legal text. Not legal advice."}