SD HB1060

Repeals § 7-21-18, which contained the five percent calculation requirement for county budgeting

Amends § 7-21-19 to require county commissioners to levy taxes before October 1st each fiscal year sufficient to cover the difference between appropriations and anticipated revenue for each fund

Amends § 10-12-8 to require county commissioners to levy necessary taxes within ten days after the first Tuesday in September, based on itemized expense estimates

Tax levies remain subject to existing statutory limitations under § 10-13-35 and other state laws