34-5-2. County levy for snow removal and special emergency reserve fund--Collection of levy.The board of county commissioners may establish a county snow removal and special emergency reserve fund by the levy of a tax up to but not exceeding one dollar and twenty cents per thousand dollars of taxable valuation within the county. The tax levy authorized by this section is in addition to all other county tax levies. All money collected and received under the provisions of this tax levy shall be remitted at the times and in the manner required by the laws of this state relating to counties. Source: SL 1953, ch 32, §§1, 5; SDC Supp 1960, §12.0617-7; SL 1967, ch 15, §1; SL 1989, ch 87, §15A.
South Dakota Legal Code