South Dakota Statutes
§ 46A-18-46 — Limitation of general tax levies and special assessments.
No annual general tax levy, whether for annual district operation and maintenance expense or for payment of long term obligations, may exceed one dollar per thousand dollars of taxable valuation. No limitation applies to special assessments, except that special assessments may not be used to pay an obligation beyond the current business year of the district unless approved by an election of the affected landowners as provided in §§ 46A-18-45 and 46A-18-47 .
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South Dakota § 46A-18-46 (Limitation of general tax levies and special assessments.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1984, ch 293, § 45; SL 2007, ch 257, § 4.
Nearby Sections
15
§ 46A-1-1
Legislative findings and policy.§ 46A-1-100
Definition of terms.§ 46A-1-102
Disbursement and administration of money from subfunds--Rules--Application of provisions.§ 46A-1-103
Promulgation of rules by board--Content.§ 46A-1-13
Presentation of cost data to Governor and Legislature--Requests for financing authorization.§ 46A-1-13.10
Lewis and Clark Rural Water System authorized.§ 46A-1-13.11
Southern Black Hills Water System authorized.§ 46A-1-13.12
Belle Fourche irrigation upgrade project authorized.