South Dakota Code § 10-13-35.11

Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006
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Any county which prior to January 1, 1996, contained no unorganized territory and as of July 1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to §
8-1-23
, is, for such unorganized territory and taxes payable in 2005 and 2006, exempt from the tax limitation imposed by §
10-13-35
for the purpose of establishing an appropriate levy for secondary roads pursuant to §
31-12-26
and for fire protection pursuant to chapter
8-2
.

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