South Dakota Statutes
§ 10-13-35.6 — Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
South Dakota § 10-13-35.6
This text of South Dakota § 10-13-35.6 (Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.) 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 § 10-13-35.6 (2026).
Text
Notwithstanding the provisions of § 10-13-35 , if any county has decreased the total amount of revenue payable from taxes on real property since 1998 to comply with the provisions § 7-21-18.1 after receiving federal funds for disaster relief, such county may increase the total amount of revenue payable from taxes on real property in 2004 to any previous amount of revenue payable since 1999. For taxes payable in 2004, the county auditor shall calculate the maximum amount of revenue payable that the county may have requested based on growth and the index factor pursuant to § 10-13-35 and apply such growth and index factor to the previous amount.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 2003, ch 56, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-13-35.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-13-35.6.