05:02:06:28County
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
annual tax levy for maintaining, repairing, constructing, and reconstructing roads and bridges ballot. The tax levy ballot must be white and in the following form: OFFICIAL ROADS AND BRIDGES TAX LEVY ELECTION BALLOT _____________, COUNTY, SOUTH DAKOTA (Election Date) The following tax levy was passed by the governing body and referred by petition for submission to the voters. The tax levy does not become effective unless approved by majority vote. Title: (HERE LIST TITLE OF REFERENDUM TO BE VOTED ON) States Attorney Explanation: (HERE LIST STATES ATTORNEY'S EXPLANATION) To vote use a cross (X) or check mark (ü)in the square in front of "Yes" or "No." □ Yes A vote "Yes" will adopt the annual tax levy. □ No A vote "No" will not adopt the annual tax levy.
Source: 44 SDR 94, effective December 4, 2017.
General Authority
- SDCL 12-1-9 ↗Amended by HB1324 (2026) — abolish the State Board of Elections.Amended by HB1199 (2023) — require postelection audits.Amended by HB1329 (2022) — require a forensic audit of election results after each presidential general ele
Law Implemented
- SDCL 10-12-13 ↗Amended by SB58 (2026) — reduce to zero mill levies for property taxation.Amended by SB131 (2023) — remove certain limitations on property tax levy increases.
- SDCL 7-18A-21 ↗
- SDCL 7-18A-22 ↗