CHAPTER 143

(SB 123)

County may levy a tax for secondary roads in unorganized areas.


         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.

     Signed February 14, 2002.
_______________

Session Laws Menu | LRC Menu

This page is maintained by the Legislative Research Council