South Dakota Statutes

§ 7-25A-30 — Assessment of ad valorem tax--Purpose--Maximum amount--Collection.

South Dakota § 7-25A-30
JurisdictionSouth Dakota
Title 7COUNTIES
Ch. 7-25AIMPROVEMENT DISTRICTS

This text of South Dakota § 7-25A-30 (Assessment of ad valorem tax--Purpose--Maximum amount--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 § 7-25A-30 (2026).

Text

The board may levy and assess an ad valorem tax on all the taxable property in the district to construct, operate, and maintain projects; to pay the principal of, and interest on, any general obligation bonds of the district; and to provide for any sinking or other funds established in connection with any such bonds. An ad valorem tax levied by the board for operating purposes, exclusive of debt service on bonds, may not exceed ten dollars per one thousand dollars per taxable value. The ad valorem tax shall be in addition to county and all other ad valorem taxes. The tax shall be assessed, levied, and collected in the same manner and at the same time as county taxes.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 1989, ch 59, § 30.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 7-25A-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/7-25A-30.