South Dakota § 4-2-13 Taxing districts not annually audited required to file annual report--Townships excepted.

South Dakota Statutes

§ 4-2-13 — Taxing districts not annually audited required to file annual report--Townships excepted.

South Dakota § 4-2-13

Title 4PUBLIC FISCAL ADMINISTRATION

Ch. 4-1DEPARTMENT OF LEGISLATIVE AUDIT

This text of South Dakota § 4-2-13 (Taxing districts not annually audited required to file annual report--Townships 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 § 4-2-13 (2026).

Text

Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.

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Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.