ENTITLED, An Act to
make it permissive for counties to levy a tax for secondary roads in
unorganized territories.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That
§
31-12-27
be amended to read as follows:
31-12-27.
Each board of county commissioners
shall
may
levy annually a tax upon the taxable
property within the county not included in any municipality, organized civil township, or county
road district organized pursuant to chapter 31-12A, to carry out the provisions of
§
31-12-26.
The
If a county levies a tax, the
tax shall be
levied and
certified, become payable and delinquent, and
,
if not paid
,
shall draw interest and penalty as other county taxes
; and the
. The
tax shall be used for
such purposes.