South Dakota § 10-12-9 - Purposes for levy of county taxes.

§ 10-12-9. Purposes for levy of county taxes.

County taxes must be levied, pursuant to § 10-12-8, for:

(1)    General county purposes;

(2)    The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4;

(3)    Salaries;

(4)    County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;

(5)    Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;

(6)    County bridges;

(7)    County parks pursuant to chapter 41-18;

(8)    Support of the poor pursuant to chapter 28-13;

(9)    A public defender pursuant to chapter 7-16A;

(10)    Recreation, tourism, and industrial development pursuant to § 7-18-12;

(11)    Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2;

(12)    County monuments pursuant to § 7-26-1;

(13)    Historical sites pursuant to § 7-26-3;

(14)    Historical museums pursuant to § 7-26-5;

(15)    Abandoned cemeteries pursuant to § 7-26-7;

(16)    A county fair pursuant to chapter 7-27;

(17)    Real estate classification pursuant to § 10-10-2;

(18)    Operation of a public library pursuant to § 14-2-47;

(19)    The judicial system pursuant to chapter 16-2;

(20)    Day care centers pursuant to § 26-6-18.3;

(21)    Mental health centers pursuant to § 27A-5-9;

(22)    Senior citizens pursuant to § 28-18-6;

(23)    Emergency welfare pursuant to § 28-13-19;

(24)    Roads in national forests pursuant to § 31-9-4;

(25)    Health departments pursuant to § 34-3-22;

(26)    Drug abuse prevention and rehabilitation pursuant to chapter 34-3B;

(27)    Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20;

(28)    Hospital wards pursuant to § 34-8-23;

(29)    Aid to city hospitals pursuant to chapter 34-9;

(30)    Ambulance service pursuant to § 34-11-1;

(31)    Fire protection pursuant to chapter 34-31;

(32)    Conservation districts pursuant to §§ 38-8-49.1, 38-8-55, 38-8-56, and 38-8-57;

(33)    Weed and pest control pursuant to §§ 38-22-24 and 38-22-26;

(34)    Animal damage control pursuant to § 40-36-11;

(35)    Cooperative parks pursuant to §§ 42-2-10 and 42-2-11;

(36)    Recreation systems pursuant to chapter 42-2;

(37)    Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7;

(38)    Geological survey pursuant to § 45-2-3;

(39)    Flood control pursuant to §§ 7-18-14, 7-18-15, and 46A-14-71;

(40)    Safety programs pursuant to § 7-18-13;

(41)    Airports pursuant to chapter 50-7;

(42)    Emergencies and disasters pursuant to chapter 34-48A;

(43)    Memorial Day expense pursuant to § 7-8-24;

(44)    The fiscal and managerial affairs of the county pursuant to § 7-8-20; and

(45)    Extension services pursuant to §§ 13-54-8 to 13-54-13, inclusive.

Source: SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322; SL 1947, ch 44, § 1; SL 1959, ch 434, §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77, § 2; SL 1987, ch 89; SL 1998, ch 58, § 1; SL 2014, ch 55, § 2; SL 2021, ch 43, § 17; SL 2026, ch 43, § 1.