South Dakota § 7-21-19 - Annual tax levy on property--Fiscal calculation--Limitations.
Full text of South Dakota South Dakota Codified Laws § 7-21-19 — Annual tax levy on property--Fiscal calculation--Limitations., with citation guidance and answers to common questions.
§ 7-21-19. Annual tax levy on property--Fiscal calculation--Limitations.
Before October first in each fiscal year and after the annual budget for the following fiscal year has been approved and adopted, the board of county commissioners shall, for each particular fund out of which appropriations are payable, levy a tax that is sufficient to raise the difference between all appropriations contained in the budget for the next fiscal year, payable out of each particular fund, and all revenue likely to be received by each particular fund during the next fiscal year from all sources, including the unobligated fund balance of each particular fund, but not including real property taxes or any amount authorized by law to be held in reserve.
Nothing in this section authorizes any tax levy that exceeds any limitation upon tax levies now or hereafter imposed by any law of this state.
Source: SL 1927, ch 79, § 17; SDC 1939, § 12.2015; SL 2026, ch 31, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 7-21-19
What does South Dakota Codified Laws § 7-21-19 cover?
Section 7-21-19 ("Annual tax levy on property--Fiscal calculation--Limitations.") 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 § 7-21-19?
A common citation format is "South Dakota Codified Laws § 7-21-19" (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 § 7-21-19 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.