South Dakota Codified Laws 34-31A-21. Certification of budget estimates to county auditor–Tax levy
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The president and secretary shall certify the estimate provided by § 34-31A-20 to the proper county auditor or county auditors, on or before October first of each year. The auditor shall levy a tax not to exceed one dollar per thousand dollars of taxable valuation upon the taxable property within the district for the maintenance of the fire protection district for the fiscal year as provided by law.
Terms Used In South Dakota Codified Laws 34-31A-21
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1971, ch 208, § 7; SL 1976, ch 224, § 2; SL 1981, ch 265, § 1; SL 1998, ch 212, § 1.