<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039503Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039503SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039503Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039503DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039503Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.3"><span class="s2039503SENU">10-52-2.3</span></a><span xml:space="preserve" class="s2039503SENU">. </span><span class="s2039503CL">Imposition of both non</span><span class="s2039503CL-000000">-</span><span class="s2039503CL">ad valorem tax and motor and use fuel tax prohibited.</span></p><p dir="ltr" class="s2039503Normal-000001"><span class="s2039503DefaultParagraphFont">A municipality may not impose both a municipal non</span><span class="s2039503DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039503DefaultParagraphFont">ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.2"><span class="s2039503DefaultParagraphFont">10-52-2.2</span></a><span class="s2039503DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039503Normal"><span xml:space="preserve" class="s2039503000003"> </span></p><p dir="ltr" class="s2039503Normal"><span class="s2039503SCL">Source:</span><span xml:space="preserve" class="s2039503SCL-000004"> SL 1980, ch 106, § 4.</span></p></div></body></html>