This bill proposes to amend South Dakota law by removing the requirement for counties to remit to municipalities an amount equal to the road levy for the calendar years 1984, 1985, and 1986. Specifically, it seeks to repeal Section 10-12-32.1, which mandated this financial obligation. The bill aims to provide counties with greater flexibility in managing their finances by eliminating this outdated requirement.

In addition to the repeal, the bill also amends Section 10-12-9, which outlines the various purposes for which county taxes may be levied. While the bill does not introduce any new tax levies or obligations, it clarifies the existing framework for county taxation, ensuring that counties can allocate funds for a wide range of services and infrastructure needs without the burden of remitting road levy amounts to municipalities from the specified years.

Statutes affected:
Introduced, 01/16/2026: 10-12-9, 10-12-32.1
Enrolled, 02/10/2026: 10-12-9, 10-12-32.1