South Dakota § 46A-14-60 Annual general tax levy against land and buildings--Maximum amount.

South Dakota Statutes

§ 46A-14-60 — Annual general tax levy against land and buildings--Maximum amount.

South Dakota § 46A-14-60

Title 46AWATER MANAGEMENT

Ch. 46A-13WATERSHED DISTRICTS

This text of South Dakota § 46A-14-60 (Annual general tax levy against land and buildings--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 § 46A-14-60 (2026).

Text

When adopting a financing plan or levying taxes to cover the estimated costs of district business, including costs relating to implementing the general plan of improvements, as provided in §§ 46A-14-51 and 46A-14-54 to 46A-14-59 , inclusive, and operations and maintenance expense as provided in § 46A-14-66 to 46A-14-69 , inclusive, no annual general tax levy against taxable land and buildings within the district may exceed the amount that can be collected by a one-mill levy. This limitation does not apply to special assessments nor to assessments required to meet payments, including interest, on district bonds.

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When adopting a financing plan or levying taxes to cover the estimated costs of district business, including costs relating to implementing the general plan of improvements, as provided in §§ 46A-14-51 and 46A-14-54 to 46A-14-59 , inclusive, and operations and maintenance expense as provided in § 46A-14-66 to 46A-14-69 , inclusive, no annual general tax levy against taxable land and buildings within the district may exceed the amount that can be collected by a one-mill levy. This limitation does not apply to special assessments nor to assessments required to meet payments, including interest, on district bonds.