South Dakota Statutes
§ 31-12-27 — Tax levy for secondary roads in unorganized territory.
South Dakota § 31-12-27
This text of South Dakota § 31-12-27 (Tax levy for secondary roads in unorganized territory.) 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 § 31-12-27 (2026).
Text
Each board of county commissioners may levy annually a tax upon the taxable property within the county not included in any municipality, organized civil township, improvement district organized pursuant to chapter 7-25A , or county road district organized pursuant to chapter 31-12A , to carry out the provisions of § 31-12-26 . If a county levies a tax, the tax shall be certified, become payable and delinquent, and, if not paid, shall draw interest and penalty as other county taxes. The tax shall be used for such purposes.
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Legislative History
SDC 1939, § 28.0408; SL 1992, ch 60, § 2; SL 1995, ch 170, § 2; SL 2002, ch 143, § 1; SL 2011, ch 136, § 2.
Nearby Sections
15
§ 31-1-1
Highway defined.§ 31-10-1
Definition of terms.§ 31-10-13
Toll-free operation of acquired bridge.§ 31-10-14
Maintenance of acquired bridge.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 31-12-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/31-12-27.