Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-10A: STATE AND LOCAL PROPERTY TAX LEVIES/§ 10-12-29
South Dakota Statutes

§ 10-12-29 — Annual school district levy--Report to county auditor--Spread against property.

South Dakota § 10-12-29
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10ASTATE AND LOCAL PROPERTY TAX LEVIES

This text of South Dakota § 10-12-29 (Annual school district levy--Report to county auditor--Spread against property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-12-29 (2026).

Text

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 the first of October on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district, subject to the legal dollar limitations provided by law.

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Related

Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
4 case citations
Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68
237 N.W.2d 655 (South Dakota Supreme Court, 1975)
2 case citations
Spring Creek Taxpayers Ass'n v. Pennington County
280 N.W.2d 102 (South Dakota Supreme Court, 1979)
1 case citations

Legislative History

SDC 1939, § 57.0515 as added by SL 1953, ch 460, § 1; SL 1969, ch 44, § 35; SL 1971, ch 74, § 1; SL 1986, ch 126, § 22; SL 1989, ch 30, § 26; SL 1997, ch 87, § 3.

Nearby Sections

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Department created--Seal of department.
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Assistant attorney general for Department of Revenue.
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§ 10-1-13
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Licensing powers with respect to alcoholic beverages.
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General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
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Advice and direction to directors of equalization and boards--Instructional meetings of directors.
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Standard real estate appraisal manual.
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Tax assessment and collection reports required of local officers.
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Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-12-29, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12-29.