South Dakota § 11-9-28 - Payment to political subdivision of allocable tax increment.
Full text of South Dakota South Dakota Codified Laws § 11-9-28 — Payment to political subdivision of allocable tax increment., with citation guidance and answers to common questions.
§ 11-9-28. Payment to political subdivision of allocable tax increment.
Notwithstanding any other provision of law, each officer charged by law to collect and pay over or retain local real property taxes shall first, on the next settlement date provided by law, pay over to the county treasurer or municipal finance officer, as applicable, out of all taxes collected, that portion that represents a tax increment allocable to the political subdivision.
Source: SL 1978, ch. 91, § 17; SL 2018, ch 70, § 30; SL 2024, ch 45, § 11.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 11-9-28
What does South Dakota Codified Laws § 11-9-28 cover?
Section 11-9-28 ("Payment to political subdivision of allocable tax increment.") 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 § 11-9-28?
A common citation format is "South Dakota Codified Laws § 11-9-28" (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 § 11-9-28 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.