99 chapters · 1,878 sections in this title.
SDCL § 10-17-1 Preparation of list for each assessment district--Lands and lots listed
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As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor - general may prescribe, containing: (1) Repealed by SL 1992, ch 80 , § 145. (2) A list of the taxable lands in the district, n…
SDCL § 10-17-2 Calculation and extension of tax levies--Limitations on levies applied
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The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, mu…
SDCL § 10-17-3 Extension of total consolidated tax--Apportionment to state and subdivisions
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After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as…
SDCL § 10-17-4 Recapitulation of columns in tax list
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The county auditor shall recapitulate the tax list. Such recapitulation shall separately show the total amount of taxes for each specific purpose for which a levy has been made, and the aggregate of such taxes upon the lands and municipal lots. Source: SL 1897, ch 28 , § 72; RPol…