Title 10 — TAXATION

The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed and equalized …

10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund. 10-12-13.1 Authorization of increased tax levy--Publication. 10-12-14 County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities. 10-12-15…

The board of county commissioners may levy an annual tax as a reserve fund to be accumulated and used for the purpose of maintaining, repairing, constructing, and reconstructing roads and bridges as follows: (1) A levy not to exceed one dollar and twenty cents per thousand dollar…

The governing body of the county may, by resolution, impose the increased tax levy provided in § 10-12-13 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published …

In all municipalities, twenty - five percent of the money raised by the levy made pursuant to § 10-12-13 within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and…

The provisions of §§ 10-12-13 to 10-12-17 , inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law. Source: SL 1951, ch 35 , § …

Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in §

Nothing in §§ 10-12-13 to 10-12-16 , inclusive, may be construed to prohibit the board of county commissioners from using any other funds appropriated for highway and bridge purposes for the purpose of matching federal aid grants heretofore or hereafter made. Source: SL 1951, ch …

10-12-19 10-12-19 , 10-12-20. Repealed by SL 1982, ch 28 , §§ 32, 33. 10-12-21 Maximum county levy for all purposes. 10-12-21.1 Levies in addition to limit. 10-12-22

The rates of levy for state purposes shall in no event exceed two mills on the dollar in any one year. Source: SL 1915, ch 298 , § 14; RC 1919, § 6747; SL 1933, ch 193 ; SDC 1939, § 57.0501.

A county may levy taxes in addition to the limit prescribed in § 10-12-21 for the following purposes: (1) Accumulation for all county buildings and structures pursuant to §§ 7-25-1 , 7-27-1 , and 34-8-5 ; (2) Accumulations for interest and principal payments on all county bonds, …

10-12-23

10-12-24 10-12-24 , 10-12-25. Repealed by SL 1978, ch 72 , §§ 28, 29. 10-12-26 Annual levy of organized township--Certification to county auditor. 10-12-27 Township levy for bond interest and debt service fund--Surplus transferred to general fund. 10-12-28 Maximum rate of townshi…

On the last Tuesday in March of each year, or within ten days thereafter, the board of supervisors of each organized civil township shall levy the annual taxes for the ensuing year, as voted at the annual town meeting, and immediately thereafter the township clerk shall certify t…

At the time specified in § 10-12-26 in every township where there are bonds outstanding, the township board of supervisors shall levy a tax sufficient to pay the interest on such bonds and not to exceed fifteen percent of the principal of such debt, as a debt service fund, the mo…

The total rate of the annual tax levy in civil townships may not exceed three dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292 , § 4; RC 1919, § 6741; SDC 1939, § 57.0513; SL 1989, ch 87 , § 3.

If the allowable tax levy for a township in § 10-12-28 is insufficient to meet other allowable expenses, fire protection expenses, and expenses for emergency medical services, an additional annual tax for the purpose of providing fire protection and emergency medical services may…

The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and purposes as …

The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to the county auditor by th…

The board of equalization, in determining the rate of tax to be levied against the taxable property in the state, shall ascertain the amount in dollars necessary to meet the estimated ordinary expenses of the state for each year; the amount in dollars necessary to pay the deficie…

Notwithstanding other provision of law, when applying the levies for school purposes, the county director of equalization of each county shall adjust the level of assessment in that district so that the level of assessment as indicated by the most recent assessment to sales ratio…

10-12-31.3 10-12-31.3 , 10-12-31.4. Repealed by SL 1995, ch 57 , §§ 39, 40. 10-12-32 Maximum rate of levy in municipalities. 10-12-32.1 Municipalities incorporated after January 1, 1984. 10-12-33

In municipalities, the levy may not exceed twenty - seven dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292 , § 2; RC 1919, § 6739; SL 1919, ch 114 ; SDC 1939, § 57.0517; SL 1945, ch 325 ; SL 1951, ch 442 , § 1; SL 1959, ch 435 , § 1; SL 1978, ch 62 , § 1…

If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty - five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality. Source: SL 1998, ch 58 , § 2. E…

10-12-34

10-12-34.1 Tax levies based on true and full valuation. 10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters. 10-12-36 Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess. 10-12-37

Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation. Source: SL 1978, ch 77 , § 1; SL 1988, ch 94 , § 3; SL 1989, ch 87 , § 9.

Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not …

10-12-38 Equalizing assessment of all property between counties. 10-12-39 Equalizing assessment of land and structures on property between counties. 10-12-40 Addition to or deduction from valuation of lands, municipal lots and structures on land between counties. 10-12-41 Certifi…

The Department of Revenue may equalize the assessment of all property between counties: (1) If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization; (2) If …

If assessments have been equalized pursuant to § 10-12-38 , the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county…

The amounts applied to the purposes enumerated in § 10-12-3 including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates o…

The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by § 10-11-48 , but in all cases of …

On or before the second Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real and personal property in the several counties of the state. Such certifica…

10-12-43 Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election. 10-12-43.1 Excess tax levy--School district capital outlay fund--Restrictions. 10-12-44 Tax abatement--Tax increment financing district--Discretionary…

A school district may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in…

The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a tax increment financing district, or a discretionary formula in accordance…

Source: SL 2024, ch 189 , § 2, rejected Nov. 5, 2024.

The state treasurer is hereby directed to transfer the sums available or to become available in the general fund of the state to the proper interest and debt service funds or other funds, when such sums have been allocated and included as a part of the amounts to be raised for th…

10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification. 10-12-7.1

All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such taxing distric…

10-12-7.2

10-12-8 Annual county levy for general purposes--Estimate of expenses as basis for levy. 10-12-9 Purposes for levy of county taxes. 10-12-9.1

On the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes shall be based upon an itemized estimate of the county expe…

County taxes must be levied, pursuant to § 10-12-8 , for: (1) General county purposes; (2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4 ; (3) Salaries; (4) County roads, in addit…

10-12-9.2 Levy for library purposes--Certain municipalities exempted. 10-12-10 10-12-10 , 10-12-11. Repealed by SL 1982, ch 28 , §§ 28, 29. 10-12-12

If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to § 14-2-47 , then the tax for library purposes shall be levied only …