South Dakota Statutes
§ 31-12-27 — Tax levy for secondary roads in unorganized territory.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 31-12-27 (Tax levy for secondary roads in unorganized territory.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.