Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 13 - PROPERTY TAX RELIEF
Section 10-13-35.5 - Revenue payable from real property taxes may be increased

S.D. Codified Laws § 10-13-35.5

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Current through the 2024 Legislative Session
Section 10-13-35.5 - Revenue payable from real property taxes may be increased

The county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.4 utilizing any unused index factor from the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less.

SDCL 10-13-35.5

SL 2002, ch 56, § 3; SL 2010, ch 51, § 3.