Title 10, TAXATION

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 § 10-12-13 . Any money in said fund, not necessary for the purpose of matching federa…

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 …

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.

The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation. Source: SL 1915, ch 292 , § 1; RC 1919, § 6737; SDC 1939, § 57.0511; SL 1941, ch 335 ; SL 1943, ch 285 , § 1; SL 1945, ch 324 , § 1; SL 1947, ch 400 ; SL 194…

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, …

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…

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…

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 …

If the governing body of any county, municipality, or township, determines that the amount of taxes which may be levied under the rates limited by this chapter will be insufficient to meet the needs of the taxing district for the current year, the question of an increased levy ma…

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…

For taxes payable in 2027, and each year thereafter, the maximum levy for the general fund of a school district is as follows: (1) The maximum mill levy is four dollars and eighty-six and seven-tenths cents per thousand dollars of taxable valuation, subject to the limitations on …

The governing body of the school district may raise additional revenues for general fund purposes only, from property tax through the imposition of an excess tax levy. The governing body of a school district may impose the excess tax levy with an affirmative two-thirds vote of th…

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…

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…

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…

Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes are based on an itemized estimate of the county expenses for the ensuin…

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…

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 …

Terms as used in this chapter mean: (1) "Department," the South Dakota Department of Revenue; (2) "Indian country," those areas defined in 18 U.S.C. § 1151; and (3) "Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers. Source: SL…

The Legislature finds that the public interest of both Indians and non - Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the dep…

The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to …

Any tax collection agreement entered into pursuant to this chapter is binding and effective only after it is approved by the Governor and attorney general of the State of South Dakota. Prior to approval by the Governor and the attorney general, notice of the pending agreement sha…

A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact am…

A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties. Source: SL 1974, ch 105 , § 6; SL 2003, ch 54 , § 7; SL 2024, ch 36 , § 1.

Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country. Source: SL 1991, ch 89 , § 3; SL 2003, ch 54 , § 9.

The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden - Cartwright Act, 4 U.S.C. § 104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indi…

The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A . Source: SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter. Source: SL 1992, ch 84 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

This section does not apply to school districts. The total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to § 10-13-36 , may increase no more than the lesser of three percent or the index factor, as defined in § 10-13-…