Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996

SDCL § 10-13-35.12 — under PROPERTY TAX RELIEF.

SDCL § 10-13-35.12

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 §