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ORDINANCE NO. 73

AN ORDINANCE IMPOSING A COUNTY WHEEL TAX AND PROVIDING FOR THE ADMINISTRATION AND COLLECTION THEREOF.

BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF MARSHALL COUNTY, SOUTH DAKOTA, AS FOLLOWS:

            WHEREAS, pursuant to SDCL, Chapter 32-5A, Marshall County has the authority to impose a wheel tax on all motor vehicles including trailers, as defined in SDCL 32-3-1, registered in the County; and

            WHEREAS, the Board of County Commissioners of Marshall County, South Dakota deems it necessary for the purpose of promoting the health, safety, and general welfare of the County, to impose a wheel tax on all vehicles registered in the county;

            WHEREAS, the Board of County Commissioners are responsible for establishing a means for distributing the revenue generated by this wheel tax;

            NOW, THEREFORE BE IT ORDAINED, that a county wheel tax is hereby imposed upon all motor vehicles as defined by SDCL 32-3-1 registered in the County at the rate of Five and no/100 ($5.00) Dollars per vehicle wheel. Such wheel tax shall be the same for all types of motor vehicles and the total wheel tax shall not exceed Sixty and no/100 ($60.00) Dollars, per vehicle. Such wheel tax shall be administered and collected by the County, and 100% proceeds from such wheel tax shall be retained by the County, deposited in a special highway fund 201, and the revenue shall be used only for highway and bridge maintenance and construction. If a motor vehicle is licensed for a period of time less than twelve (12) months, the wheel tax shall be prorated on a monthly basis.

This Ordinance shall become effective January 1, 2026.  Once this ordinance takes full effect, Marshall County Ordinance Number 30 is hereby REVOKED.

 

Reminder that some offices are back in the Courthouse

  • Don’t forget that the Auditor, Director of Equalization, Planning & Zoning, Register of Deeds & Treasurer’s offices are back in the courthouse. The only entrance is the north (front) door, and visitors are asked to park along the street or in the northwest corner of the parking lot. If you need handicap accessibility you will have to contact the office you are dealing with because the elevator will not be in use until a later date. Thank you all for your patience during this construction process!