South Dakota Const. art. XI, § 13

South Dakota Constitution

Article XI, § 13 — Vote required to increase tax rates or valuations

South Dakota Const. art. XI, § 13 (Vote required to increase tax rates or valuations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

JurisdictionSouth Dakota DocumentConstitution

ArticleXI

Section§ 13

CitationSouth Dakota Const. art. XI, § 13

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S.D. Const. art. XI, § 13.

Full Text

The rate of taxation imposed by the state of South Dakota on personal or corporate income or on sales or services, or the allowable levies or the percentage basis for determining valuation as fixed by law for purposes of taxation on real or personal property, shall not be increased unless by consent of the people by exercise of their right of initiative or by two-thirds vote of all the members elect of each branch of the Legislature.

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The rate of taxation imposed by the state of South Dakota on personal or corporate income or on sales or services, or the allowable levies or the percentage basis for determining valuation as fixed by law for purposes of taxation on real or personal property, shall not be increased unless by consent of the people by exercise of their right of initiative or by two-thirds vote of all the members elect of each branch of the Legislature.