South Dakota § 40-37-11 Special tax levy on sheep and cattle--Maximum amount.

South Dakota Statutes

§ 40-37-11 — Special tax levy on sheep and cattle--Maximum amount.

South Dakota § 40-37-11

Title 40ANIMALS AND LIVESTOCK

Ch. 40-37PREDATOR CONTROL DISTRICTS

This text of South Dakota § 40-37-11 (Special tax levy on sheep and cattle--Maximum amount.) 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 § 40-37-11 (2026).

Text

The board of county commissioners shall, at time of the annual levy of general taxes, levy an additional special tax in an amount specified by the board of directors pursuant to § 40-37-10 not to exceed one dollar per head of all sheep six months old or older as of January first of the current year that are being held for breeding purposes and one dollar per head of all cattle one year old or older not in feedlots.

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The board of county commissioners shall, at time of the annual levy of general taxes, levy an additional special tax in an amount specified by the board of directors pursuant to § 40-37-10 not to exceed one dollar per head of all sheep six months old or older as of January first of the current year that are being held for breeding purposes and one dollar per head of all cattle one year old or older not in feedlots.