10-12 STATE AND LOCAL PROPERTY TAX LEVIES
STATE AND LOCAL PROPERTY TAX LEVIES
Levy of state tax--Purposes covered by levy.
Maximum state levy.
Determination of rate of state levy--Certification and deduction of amounts available
from other sources.
Constitutional limitations on state levy to be observed.
State treasurer to transfer sums to interest and debt service funds.
Local levies in specific amounts--Certification to county auditor--Change in levy
Annual county levy for general purposes--Estimate of expenses as basis for levy.
Purposes included in county general-purpose levy.
Levy for library purposes--Certain municipalities exempted.
10-12-10, 10-12-11. Repealed.
County levy to match federal aid to roads and bridges--Special fund created.
Payment to municipalities from federal matching-aid levy.
County highway and bridge reserve fund exempt from budget law.
Use of unexpended balances in county road and bridge funds--Reversion to general
Use of general road and bridge funds for matching aid permitted.
County weather-modification expenditure authorized--Contractors to be licensed.
10-12-19, 10-12-20. Repealed.
Maximum county levy for all purposes.
Levies in addition to limit.
10-12-24, 10-12-25. Repealed.
Annual levy of organized township--Certification to county auditor.
Township levy for bond interest and debt service fund--Surplus transferred to general
Maximum rate of township levy.
Additional township levy for fire protection.
Annual school district levy--Report to county auditor--Spread against property.
10-12-30, 10-12-31. Repealed.
Adjusting level of assessment for school districts.
10-12-31.3, 10-12-31.4. Repealed.
Maximum rate of levy in municipalities.
Municipalities incorporated after January 1, 1984.
Tax levies based on true and full valuation.
Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized
Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
Equalizing assessment of all property between counties.
Equalizing assessment of land and structures on property between counties.
Addition to or deduction from valuation of lands, municipal lots and structures on
land between counties.
Certification of percent added to or deducted from valuation of property.
Annual levy for general fund of a school district.
Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
County auditor in school districts authorized to raise additional revenue for general
fund and special education funds.