South Dakota § 10-13-38 Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.

South Dakota Statutes

§ 10-13-38 — Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.

South Dakota § 10-13-38

Title 10TAXATION

Ch. 10-12BPROPERTY TAX RELIEF

This text of South Dakota § 10-13-38 (Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.) 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 § 10-13-38 (2026).

Text

The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to the year immediately preceding the year in which the taxes are payable. The secretary of revenue shall notify the county auditor of the amount of revenue which may be raised with the standard levy pursuant to § 10-13-35 by February first. The county auditor shall notify each taxing district in the county of the amount of revenue to be raised with the standard levy, except school districts, on or before March first.

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The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to the year immediately preceding the year in which the taxes are payable. The secretary of revenue shall notify the county auditor of the amount of revenue which may be raised with the standard levy pursuant to § 10-13-35 by February first. The county auditor shall notify each taxing district in the county of the amount of revenue to be raised with the standard levy, except school districts, on or before March first.