South Dakota Statutes
§ 31-13-11 — Township highway tax--Certification to county auditor--Collection.
South Dakota § 31-13-11
This text of South Dakota § 31-13-11 (Township highway tax--Certification to county auditor--Collection.) 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 § 31-13-11 (2026).
Text
It shall be the duty of the township clerk, immediately after the board of township supervisors shall have made a levy of taxes for highway purposes, or within three days thereafter, to notify the county auditor of the amount of the levy, who shall enter the same upon the county tax list, to be collected by the county treasurer in the same manner as other township taxes are collected, and such taxes shall be levied by the township supervisors on the fourth Monday of June each year. Such taxes shall become payable and delinquent and, if not paid, shall draw interest and penalty as other township taxes, and when collected shall constitute a highway fund belonging to the township from which it was collected, to be turned over to the township treasurer in the same manner as other funds are tra
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Legislative History
SL 1911, ch 221, § 4; SL 1913, ch 232, § 2; SL 1917, ch 369, § 1; RC 1919, § 8552; SDC 1939, § 28.0405; SL 1953, ch 146, § 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 § 31-13-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/31-13-11.