9-26-26 Transmission of tax levy to county auditor--Application to property within municipality.
Transmission of tax levy to county auditor--Application to property within
Within thirty days after the adoption and publication of the ordinance required by § 9-26-25 the auditor or clerk shall transmit to the county auditor a certified copy thereof.
Thereupon the county auditor shall spread the tax levied in said ordinance upon all of the taxable
property within the municipality at the same time that the other general taxes are spread upon the tax
records in his office, and he shall continue so to do from year to year until the provisions of the tax
levy in said ordinance are complied with. When any municipality issuing bonds is located within
more than one county a copy of the tax levy ordinance shall be certified to the auditor of each such
county, who shall spread each annual levy upon all of the taxable property in the municipality and
in his county, in such proportion as the assessed valuation of such property bears to the total assessed
valuation of taxable property within the municipality.
Source: SL 1919, ch 270; SL 1931, ch 188; SDC 1939, § 45.2303; SL 1949, ch 190, § 3.