South Dakota § 10-6-102 - Mill levy defined--Substitution.
Full text of South Dakota South Dakota Codified Laws § 10-6-102 — Mill levy defined--Substitution., with citation guidance and answers to common questions.
§ 10-6-102. Mill levy defined--Substitution.
The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives.
Source: SL 1988, ch 94, § 3; SDCL § 10-6-1.1; SL 2021, ch 44, § 44.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-102
What does South Dakota Codified Laws § 10-6-102 cover?
Section 10-6-102 ("Mill levy defined--Substitution.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-102?
A common citation format is "South Dakota Codified Laws § 10-6-102" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.