Printer FriendlySB 145 revise certain provisions concerning the content of annual prop...
ENTITLED, An Act to revise certain provisions concerning the content of annual property tax bill.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-21-1.1 be amended to read as follows:
10-21-1.1. The county treasurer shall mail or transmit electronically a written tax bill to each
taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer
may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least
provide a tax total for each taxing district. A definition shall be provided for any abbreviation used
to describe any entity imposing a tax or special assessment. The property tax bill shall also separately
state the amount of any taxes due as a result of a local decision to exceed the tax increase limits set
forth in § 10-13-36 or 10-12-43 and shall be marked by an asterisk. The notice shall include the
statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATION." If
the local vote to increase taxes had not passed, your taxes would not have included the items marked
with an asterisk (*). If the treasurer does not mail the property tax receipts described in § 10-21-14,
the treasurer shall indicate in the property tax bill or a notice enclosed with the bill that the treasurer
does not intend to send a receipt unless requested by the taxpayer. The county treasurer shall provide
to a taxpayer a tax levy sheet, if the tax levy breakdown is not shown on the tax bill, or upon the
taxpayer's request. The annual levy sheet shall contain an example of the computation of the total
tax for an individual. The secretary of revenue shall prescribe a uniform form which shall be used
by the county treasurer for notification of taxpayers as required by this section.
An Act to revise certain provisions concerning the content of annual property tax bill.
I certify that the attached Act
originated in the
SENATE as Bill No. 145
Secretary of the Senate
President of the Senate
Secretary of the Senate
Speaker of the House
Senate Bill No. 145
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State