South Dakota Codified Laws 10-13-35.4. County auditor to calculate maximum revenue amount payable–Factors–Exclusion
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For taxes payable in the year 2003 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the county or municipality may request based on growth and the index factor pursuant to § 10-13-35. The calculation shall also show any accumulative percent of the index factor not used by the county or municipality. This calculation shall exclude the levy pursuant to § 10-13-36.
Source: SL 2002, ch 56, § 2; SL 2010, ch 51, § 2.