<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sb38de36ff8da4ac28bd1aae2cdacd65dNormal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb38de36ff8da4ac28bd1aae2cdacd65dHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb38de36ff8da4ac28bd1aae2cdacd65dHG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb38de36ff8da4ac28bd1aae2cdacd65dNormal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb38de36ff8da4ac28bd1aae2cdacd65d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb38de36ff8da4ac28bd1aae2cdacd65dB { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"><meta property="og:description" content="SDLRC Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dNormal"><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52</span></a></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dNormal"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dHG4C">UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dNormal-000000"><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65d000001"> </span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-1" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-1</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Non-ad valorem tax defined.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-1.1" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-1.1</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Gross receipts exclusion--Tax separately stated--Imposed by chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45D" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52A" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">B</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Imposition of tax--Conformance to state sales and use tax--Rate.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.1" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.1</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.1" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.1</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 33.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.2" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.2</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.3" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.3</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.4" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.4</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.5" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.5</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.5" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.5</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 34.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.6" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.6</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.6" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.6</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.7" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.7</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Materials incorporated in construction work--Restriction on application of rate increase.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.8" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.8</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.9" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.9</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.9" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.9</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 36.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.10" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.10</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Issuance of municipal non-ad valorem tax revenue bonds.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-2.11" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-2.11</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-3" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-3</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Referendum procedure and scope--Continuing tax ordinances.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-4" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-4</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    State administration--Exception.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-5" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-5</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Distribution of collections.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-5.1" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-5.1</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Distribution of motor and use fuel collections.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-6" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-6</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-6" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-6</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-8" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-8</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-8" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-8</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-9" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-9</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Effective date of ordinance.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-10" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-10</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Refund of tax on capital assets used in manufacturing personal property for sale or lease.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-11" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-11</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-11" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-11</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-12" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-12</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-12" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-12</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-13" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-13</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-14" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-14</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Transportation of property and passengers within single municipality subject to tax.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-15" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-15</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-16" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-16</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-16" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-16</span></a><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">. Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-17" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-17</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-18" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-18</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Timely filing of returns and payment of taxes--Extension--Penalty or interest.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Taxable gross receipts--Rate--Conformance.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-20" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-20</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Ordinance--Contents--Board approval--Referendum.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-21" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-21</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-22" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-22</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Special municipal fund.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-23" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-23</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-24" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-24</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Duration.</span></p><p dir="ltr" class="sb38de36ff8da4ac28bd1aae2cdacd65dB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-25" rel="noopener"><span class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">10-52-25</span></a><span xml:space="preserve" class="sb38de36ff8da4ac28bd1aae2cdacd65dDefaultParagraphFont">    Capital improvement tax--Time required for subsequent tax.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s99f47017ff9e4cbca77e6d8b068f51faNormal { 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font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s99f47017ff9e4cbca77e6d8b068f51faDefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s99f47017ff9e4cbca77e6d8b068f51fa000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s99f47017ff9e4cbca77e6d8b068f51faSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s99f47017ff9e4cbca77e6d8b068f51faSCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-1 - Non-ad valorem tax defined."><meta property="og:description" content="SDLRC Codified Law 10-52-1 - Non-ad valorem tax defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-52-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s99f47017ff9e4cbca77e6d8b068f51faNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-1" rel="noopener"><span class="s99f47017ff9e4cbca77e6d8b068f51faSENU">10-52-1</span></a><span xml:space="preserve" class="s99f47017ff9e4cbca77e6d8b068f51faSENU">. </span><span class="s99f47017ff9e4cbca77e6d8b068f51faCL">Non</span><span class="s99f47017ff9e4cbca77e6d8b068f51faCL-000000">-</span><span class="s99f47017ff9e4cbca77e6d8b068f51faCL">ad valorem tax defined.</span></p><p dir="ltr" class="s99f47017ff9e4cbca77e6d8b068f51faNormal-000001"><span class="s99f47017ff9e4cbca77e6d8b068f51faDefaultParagraphFont">Non</span><span class="s99f47017ff9e4cbca77e6d8b068f51faDefaultParagraphFont-000002">-</span><span class="s99f47017ff9e4cbca77e6d8b068f51faDefaultParagraphFont">ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.</span></p><p dir="ltr" class="s99f47017ff9e4cbca77e6d8b068f51faNormal"><span xml:space="preserve" class="s99f47017ff9e4cbca77e6d8b068f51fa000003"> </span></p><p dir="ltr" class="s99f47017ff9e4cbca77e6d8b068f51faNormal"><span class="s99f47017ff9e4cbca77e6d8b068f51faSCL">Source:</span><span xml:space="preserve" class="s99f47017ff9e4cbca77e6d8b068f51faSCL-000004"> SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { 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padding: 0; } span.se121e9c921ec452fbe08c847740ec953000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se121e9c921ec452fbe08c847740ec953NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se121e9c921ec452fbe08c847740ec953DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se121e9c921ec452fbe08c847740ec953SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-1.1 - Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B."><meta property="og:description" content="SDLRC Codified Law 10-52-1.1 - Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-1.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se121e9c921ec452fbe08c847740ec953Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-1.1" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953SENU">10-52-1.1</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953SENU">. </span><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953CL">Gross receipts exclusion--Tax separately stated--Imposed by chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953CL">10-45</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953CL">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45D" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953CL">10-45D</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953CL">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953CL">10-52</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953CL">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52A" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953CL">10-52A</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953CL">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953CL">10-52B</span></a><span class="se121e9c921ec452fbe08c847740ec953CL">.</span></p><p dir="ltr" class="se121e9c921ec452fbe08c847740ec953Statute"><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45D" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52A" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B" rel="noopener"><span class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">10-52B</span></a><span class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont">, that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.</span></p><p dir="ltr" class="se121e9c921ec452fbe08c847740ec953Normal"><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953000000"> </span></p><p dir="ltr" class="se121e9c921ec452fbe08c847740ec953NoIndent"><span xml:space="preserve" class="se121e9c921ec452fbe08c847740ec953DefaultParagraphFont-000001">Source: </span><span class="se121e9c921ec452fbe08c847740ec953SCL">SL 2013, ch 56, § 3; SL 2026, ch 55, § 4.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039500Normal { 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.s2039500SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039500CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039500Normal-000000 { 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.s2039500DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039500SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039500Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039500SENU">10-52-2</span></a><span xml:space="preserve" class="s2039500SENU">. </span><span class="s2039500CL">Imposition of tax--Conformance to state sales and use tax--Rate.</span></p><p dir="ltr" class="s2039500Normal-000000"><span class="s2039500DefaultParagraphFont">Any incorporated municipality within this state may impose any non</span><span class="s2039500DefaultParagraphFont-000001">-</span><span xml:space="preserve" class="s2039500DefaultParagraphFont">ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039500DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039500DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039500DefaultParagraphFont">10-46</span></a><span class="s2039500DefaultParagraphFont">, unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.</span></p><p dir="ltr" class="s2039500Normal"><span xml:space="preserve" class="s2039500000002"> </span></p><p dir="ltr" class="s2039500Normal"><span class="s2039500SCL">Source:</span><span xml:space="preserve" class="s2039500SCL-000003"> SL 1969, ch 190, § 3; SL 1977, ch 103, § 1; SL 1983, ch 101, § 2; SL 1987, ch 112, § 1; SL 1991, ch 111, § 1; SL 1994, ch 103; SL 1995, ch 68, § 46; SL 1995, ch 73, § 1; SL 1997, ch 71, § 1; SL 2002, ch 64, § 32.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-2.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;33.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039502Normal { 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.s2039502SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039502CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039502Normal-000000 { 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.s2039502DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039502000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039502SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039502SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039502Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.2"><span class="s2039502SENU">10-52-2.2</span></a><span xml:space="preserve" class="s2039502SENU">. </span><span class="s2039502CL">Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.</span></p><p dir="ltr" class="s2039502Normal-000000"><span xml:space="preserve" class="s2039502DefaultParagraphFont">A municipality of the second and third class as defined by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-2-1"><span class="s2039502DefaultParagraphFont">9-2-1</span></a><span xml:space="preserve" class="s2039502DefaultParagraphFont"> may levy a tax on the sale or use of motor and special fuel as defined in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B"><span class="s2039502DefaultParagraphFont">10-47B</span></a><span xml:space="preserve" class="s2039502DefaultParagraphFont"> by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use.</span></p><p dir="ltr" class="s2039502Normal"><span xml:space="preserve" class="s2039502000001"> </span></p><p dir="ltr" class="s2039502Normal"><span class="s2039502SCL">Source:</span><span xml:space="preserve" class="s2039502SCL-000002"> SL 1980, ch 106, § 1; SL 1983, ch 100, § 73; SL 1995, ch 71, § 188.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</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; } </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><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039504Normal { 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.s2039504SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039504Normal-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.s2039504DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039504DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039504Normal-000003 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039504000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039504SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504SCL-000005 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039504Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.4"><span class="s2039504SENU">10-52-2.4</span></a><span xml:space="preserve" class="s2039504SENU">. </span><span class="s2039504CL">Additional non</span><span class="s2039504CL-000000">-</span><span class="s2039504CL">ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.</span></p><p dir="ltr" class="s2039504Normal-000001"><span class="s2039504DefaultParagraphFont">A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two</span><span class="s2039504DefaultParagraphFont-000002">-</span><span class="s2039504DefaultParagraphFont">thirds vote of the members of its governing body, adopt a non</span><span class="s2039504DefaultParagraphFont-000002">-</span><span class="s2039504DefaultParagraphFont">ad valorem tax of one percent over and above the other limits allowed by this chapter.</span></p><p dir="ltr" class="s2039504Normal-000003"><span class="s2039504DefaultParagraphFont">The tax authorized by this section may be referred.</span></p><p dir="ltr" class="s2039504Normal-000003"><span class="s2039504DefaultParagraphFont">The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.</span></p><p dir="ltr" class="s2039504Normal"><span xml:space="preserve" class="s2039504000004"> </span></p><p dir="ltr" class="s2039504Normal"><span class="s2039504SCL">Source:</span><span xml:space="preserve" class="s2039504SCL-000005"> SL 1981, ch 115.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-2.5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.5 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.5. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;34.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-2.6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;35, as amended by SL 2003, ch 61, &#167;&nbsp;21, eff. Jan. 1, 2006.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039507Normal { 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.s2039507SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039507CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039507Normal-000000 { 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.s2039507DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039507000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039507SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039507SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039507Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.7"><span class="s2039507SENU">10-52-2.7</span></a><span xml:space="preserve" class="s2039507SENU">. </span><span class="s2039507CL">Materials incorporated in construction work--Restriction on application of rate increase.</span></p><p dir="ltr" class="s2039507Normal-000000"><span class="s2039507DefaultParagraphFont">No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.</span></p><p dir="ltr" class="s2039507Normal"><span xml:space="preserve" class="s2039507000001"> </span></p><p dir="ltr" class="s2039507Normal"><span class="s2039507SCL">Source:</span><span xml:space="preserve" class="s2039507SCL-000002"> SL 1984, ch 93, § 3; SL 2001, ch 56, § 17.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039508Normal { 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.s2039508SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039508Normal-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.s2039508DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039508Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.8"><span class="s2039508SENU">10-52-2.8</span></a><span xml:space="preserve" class="s2039508SENU">. </span><span class="s2039508CL">Alcoholic beverage sales--Non</span><span class="s2039508CL-000000">-</span><span class="s2039508CL">ad valorem tax prohibited--Exception.</span></p><p dir="ltr" class="s2039508Normal-000001"><span class="s2039508DefaultParagraphFont">No non</span><span class="s2039508DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039508DefaultParagraphFont">ad valorem tax may be levied under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039508DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-1-1"><span class="s2039508DefaultParagraphFont">35-1-1</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> except for sales or use taxes similar to those imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039508DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039508DefaultParagraphFont">10-46</span></a><span class="s2039508DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039508Normal"><span xml:space="preserve" class="s2039508000003"> </span></p><p dir="ltr" class="s2039508Normal"><span class="s2039508SCL">Source:</span><span xml:space="preserve" class="s2039508SCL-000004"> SL 1984, ch 104.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-2.9 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.9 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.9"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.9. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;36.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039510Normal { 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.s2039510SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039510Normal-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.s2039510DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039510DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039510Normal-000003 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039510000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039510SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510SCL-000005 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039510Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.10"><span class="s2039510SENU">10-52-2.10</span></a><span xml:space="preserve" class="s2039510SENU">. </span><span class="s2039510CL">Issuance of municipal non</span><span class="s2039510CL-000000">-</span><span class="s2039510CL">ad valorem tax revenue bonds.</span></p><p dir="ltr" class="s2039510Normal-000001"><span class="s2039510DefaultParagraphFont">Any incorporated municipality imposing a non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax in accordance with § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039510DefaultParagraphFont">10-52-2</span></a><span xml:space="preserve" class="s2039510DefaultParagraphFont"> may issue municipal non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax revenue bonds pursuant to this section and chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=6-8B"><span class="s2039510DefaultParagraphFont">6-8B</span></a><span xml:space="preserve" class="s2039510DefaultParagraphFont"> in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039510DefaultParagraphFont">10-52-2</span></a><span class="s2039510DefaultParagraphFont">, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. For bonds issued prior to January 1, 2004, the proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds.</span></p><p dir="ltr" class="s2039510Normal-000003"><span class="s2039510DefaultParagraphFont">No election is required to authorize the issuance of municipal non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=6-8B"><span class="s2039510DefaultParagraphFont">6-8B</span></a><span class="s2039510DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039510Normal"><span xml:space="preserve" class="s2039510000004"> </span></p><p dir="ltr" class="s2039510Normal"><span class="s2039510SCL">Source:</span><span xml:space="preserve" class="s2039510SCL-000005"> SL 1987, ch 113; SL 1990, ch 98; SL 1991, ch 111, § 2; SL 2002, ch 64, § 38; SL 2003, ch 61, § 18.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039511Normal { 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.s2039511SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039511Normal-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.s2039511DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039511Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.11"><span class="s2039511SENU">10-52-2.11</span></a><span xml:space="preserve" class="s2039511SENU">. </span><span class="s2039511CL">Imposition of non</span><span class="s2039511CL-000000">-</span><span class="s2039511CL">ad valorem tax on municipally owned airport--Manner of imposition.</span></p><p dir="ltr" class="s2039511Normal-000001"><span class="s2039511DefaultParagraphFont">Any incorporated municipality within this state may impose any non</span><span class="s2039511DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039511DefaultParagraphFont">ad valorem tax in accordance with the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039511DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039511DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039511DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039511DefaultParagraphFont"> at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.</span></p><p dir="ltr" class="s2039511Normal"><span xml:space="preserve" class="s2039511000003"> </span></p><p dir="ltr" class="s2039511Normal"><span class="s2039511SCL">Source:</span><span xml:space="preserve" class="s2039511SCL-000004"> SL 2003, ch 75, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082767Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082767SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082767CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082767Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082767DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082767StatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2082767Statute-000000 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082767000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082767NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082767DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082767SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-3 - Referendum procedure and scope--Continuing tax ordinances."><meta property="og:description" content="SDLRC Codified Law 10-52-3 - Referendum procedure and scope--Continuing tax ordinances."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-52-3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082767Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-3" rel="noopener"><span class="s2082767SENU">10-52-3</span></a><span xml:space="preserve" class="s2082767SENU">. </span><span xml:space="preserve" class="s2082767CL">Referendum procedure and scope--Continuing tax ordinances. </span></p><p dir="ltr" class="s2082767Statute"><span xml:space="preserve" class="s2082767DefaultParagraphFont">Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-20-7" rel="noopener"><span class="s2082767DefaultParagraphFont">9-20-7</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-20-8" rel="noopener"><span class="s2082767DefaultParagraphFont">9-20-8</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-20-10" rel="noopener"><span class="s2082767DefaultParagraphFont">9-20-10</span></a><span class="s2082767DefaultParagraphFont">. A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if:</span></p><p dir="ltr" class="s2082767StatuteNumber1"><span class="s2082767DefaultParagraphFont">(1)    The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and</span></p><p dir="ltr" class="s2082767StatuteNumber1"><span class="s2082767DefaultParagraphFont">(2)    The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.</span></p><p dir="ltr" class="s2082767Statute-000000"><span xml:space="preserve" class="s2082767DefaultParagraphFont">Any amendment made by the municipality to comply with the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45C</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-1-44.3" rel="noopener"><span class="s2082767DefaultParagraphFont">10-1-44.3</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">.4, inclusive, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.3" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-2.3</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-3.4" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-3.4</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-5" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-5</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-5" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-5</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">.3, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-8" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-8</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-24" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-24</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-30" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-30</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-61" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-61</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">08 and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-45-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">09, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-46-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-1" rel="noopener"><span class="s2082767DefaultParagraphFont">10-46-1</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">7.6, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-2</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-2</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">.10, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-3" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-3</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-9" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-9</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-13" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-13</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-14" rel="noopener"><span class="s2082767DefaultParagraphFont">10-52-14</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-27" rel="noopener"><span class="s2082767DefaultParagraphFont">10-59-27</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont"> or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-20-19" rel="noopener"><span class="s2082767DefaultParagraphFont">9-20-19</span></a><span xml:space="preserve" class="s2082767DefaultParagraphFont"> and is not subject to referendum.</span></p><p dir="ltr" class="s2082767Normal"><span xml:space="preserve" class="s2082767000001"> </span></p><p dir="ltr" class="s2082767NoIndent"><span xml:space="preserve" class="s2082767DefaultParagraphFont-000002">Source: </span><span class="s2082767SCL">SL 1969, ch 190, § 6; SL 1992, ch 60, § 2; SL 2002, ch 64, § 37; SL 2003, ch 61, § 17; SL 2021, ch 49, § 12.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039513Normal { 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.s2039513SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039513CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039513Normal-000000 { 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.s2039513DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039513000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039513SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039513SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039513Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-4"><span class="s2039513SENU">10-52-4</span></a><span xml:space="preserve" class="s2039513SENU">. </span><span class="s2039513CL">State administration--Exception.</span></p><p dir="ltr" class="s2039513Normal-000000"><span xml:space="preserve" class="s2039513DefaultParagraphFont">The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039513DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039513DefaultParagraphFont"> for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant hereto including the tax on motor and use fuel as provided by this chapter. It shall keep full and accurate records of all moneys received and distributed under this chapter. Nothing in this chapter prevents incorporated municipalities from contracting with the Department of Revenue for the administration and collection of other taxes imposed pursuant to this chapter.</span></p><p dir="ltr" class="s2039513Normal"><span xml:space="preserve" class="s2039513000001"> </span></p><p dir="ltr" class="s2039513Normal"><span class="s2039513SCL">Source:</span><span xml:space="preserve" class="s2039513SCL-000002"> SL 1969, ch 190, § 4; SL 1980, ch 106, § 3; SL 1987, ch 82, § 46; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039513SCL-000002">11-1</span></a><span class="s2039513SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039514Normal { 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.s2039514SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039514CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039514Normal-000000 { 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.s2039514DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039514000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039514SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039514SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039514Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-5"><span class="s2039514SENU">10-52-5</span></a><span xml:space="preserve" class="s2039514SENU">. </span><span class="s2039514CL">Distribution of collections.</span></p><p dir="ltr" class="s2039514Normal-000000"><span class="s2039514DefaultParagraphFont">All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto.</span></p><p dir="ltr" class="s2039514Normal"><span xml:space="preserve" class="s2039514000001"> </span></p><p dir="ltr" class="s2039514Normal"><span class="s2039514SCL">Source:</span><span xml:space="preserve" class="s2039514SCL-000002"> SL 1969, ch 190, § 5; SL 1992, ch 60, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039514SCL-000002">11-1</span></a><span class="s2039514SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039515Normal { 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.s2039515SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039515CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039515Normal-000000 { 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.s2039515DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039515000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039515SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039515SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039515Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-5.1"><span class="s2039515SENU">10-52-5.1</span></a><span xml:space="preserve" class="s2039515SENU">. </span><span class="s2039515CL">Distribution of motor and use fuel collections.</span></p><p dir="ltr" class="s2039515Normal-000000"><span xml:space="preserve" class="s2039515DefaultParagraphFont">The proceeds of the tax on motor and use fuel authorized by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.2"><span class="s2039515DefaultParagraphFont">10-52-2.2</span></a><span xml:space="preserve" class="s2039515DefaultParagraphFont"> shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, streets, and bridges under the jurisdiction of the municipality.</span></p><p dir="ltr" class="s2039515Normal"><span xml:space="preserve" class="s2039515000001"> </span></p><p dir="ltr" class="s2039515Normal"><span class="s2039515SCL">Source:</span><span xml:space="preserve" class="s2039515SCL-000002"> SL 1980, ch 106, § 2.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-6, 10-52-7. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2001, ch 56, &#167;&#167;&nbsp;18, 19.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-8 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-8 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-8"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-8. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;39; SL 2002, ch 68, &#167;&nbsp;3.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039518Normal { 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.s2039518SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039518CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039518Normal-000000 { 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.s2039518DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039518000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039518SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039518SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039518Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-9"><span class="s2039518SENU">10-52-9</span></a><span xml:space="preserve" class="s2039518SENU">. </span><span class="s2039518CL">Effective date of ordinance.</span></p><p dir="ltr" class="s2039518Normal-000000"><span xml:space="preserve" class="s2039518DefaultParagraphFont">Notwithstanding § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-19-13"><span class="s2039518DefaultParagraphFont">9-19-13</span></a><span xml:space="preserve" class="s2039518DefaultParagraphFont">, any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date is the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been approved notwithstanding § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-20-15"><span class="s2039518DefaultParagraphFont">9-20-15</span></a><span class="s2039518DefaultParagraphFont">. Notification of the enactment or approval of the ordinance shall be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary of revenue.</span></p><p dir="ltr" class="s2039518Normal"><span xml:space="preserve" class="s2039518000001"> </span></p><p dir="ltr" class="s2039518Normal"><span class="s2039518SCL">Source:</span><span xml:space="preserve" class="s2039518SCL-000002"> SL 1983, ch 101, § 5; SL 1987, ch 29, § 74; SL 1987, ch 114; SL 1992, ch 101; SL 2002, ch 64, § 40; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039518SCL-000002">11-1</span></a><span class="s2039518SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039519Normal { 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.s2039519SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039519CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039519Normal-000000 { 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.s2039519DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039519000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039519SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039519SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039519Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-10"><span class="s2039519SENU">10-52-10</span></a><span xml:space="preserve" class="s2039519SENU">. </span><span class="s2039519CL">Refund of tax on capital assets used in manufacturing personal property for sale or lease.</span></p><p dir="ltr" class="s2039519Normal-000000"><span class="s2039519DefaultParagraphFont">A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property in the nature of a capital asset which is used directly in the manufacturing or processing or fabricating or compounding of personal property which is intended to be sold or leased for final use consumption. The ordinance shall provide a procedure for making application for refund and the payment of the refund by the municipality.</span></p><p dir="ltr" class="s2039519Normal"><span xml:space="preserve" class="s2039519000001"> </span></p><p dir="ltr" class="s2039519Normal"><span class="s2039519SCL">Source:</span><span xml:space="preserve" class="s2039519SCL-000002"> SL 1985, ch 98.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-11 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-11 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-11"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-11. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;41, as amended by SL 2003, ch 61, &#167;&nbsp;21, eff. Jan. 1, 2006.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-12 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-12 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-12"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-12. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;42, as amended by SL 2003, ch 61, &#167;&nbsp;21, eff. Jan. 1, 2006.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039522Normal { 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.s2039522SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039522CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039522Normal-000000 { 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.s2039522DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039522000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039522SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039522SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039522Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-13"><span class="s2039522SENU">10-52-13</span></a><span xml:space="preserve" class="s2039522SENU">. </span><span class="s2039522CL">Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.</span></p><p dir="ltr" class="s2039522Normal-000000"><span xml:space="preserve" class="s2039522DefaultParagraphFont">For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of revenue that the resolution or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If a resolution or amendment enacted pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-4"><span class="s2039522DefaultParagraphFont">9-4</span></a><span xml:space="preserve" class="s2039522DefaultParagraphFont"> is referred and the referred resolution or amendment is approved, the effective date is the first day of the first calendar quarter following at least ninety days notification by a municipality to the secretary of revenue that the resolution or amendment has been approved. The municipality shall provide written notification of the enactment or approval of the resolution or amendment, along with a copy of the resolution or amendment by registered or certified mail or by any electronic means to the secretary of revenue. The municipality shall also provide any changes or additions to streets and addresses.</span></p><p dir="ltr" class="s2039522Normal"><span xml:space="preserve" class="s2039522000001"> </span></p><p dir="ltr" class="s2039522Normal"><span class="s2039522SCL">Source:</span><span xml:space="preserve" class="s2039522SCL-000002"> SL 2000, ch 67, § 1; SL 2002, ch 64, § 43; SL 2003, ch 61, § 19; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039522SCL-000002">11-1</span></a><span class="s2039522SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039523Normal { 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.s2039523SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039523CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039523Normal-000000 { 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.s2039523DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039523000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039523SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039523SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039523Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-14"><span class="s2039523SENU">10-52-14</span></a><span xml:space="preserve" class="s2039523SENU">. </span><span class="s2039523CL">Transportation of property and passengers within single municipality subject to tax.</span></p><p dir="ltr" class="s2039523Normal-000000"><span class="s2039523DefaultParagraphFont">For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.</span></p><p dir="ltr" class="s2039523Normal"><span xml:space="preserve" class="s2039523000001"> </span></p><p dir="ltr" class="s2039523Normal"><span class="s2039523SCL">Source:</span><span xml:space="preserve" class="s2039523SCL-000002"> SL 2002, ch 64, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082766Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082766SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082766CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082766DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082766000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082766DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082766SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-15 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-52-15 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-52-15"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082766Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-15" rel="noopener"><span class="s2082766SENU">10-52-15</span></a><span xml:space="preserve" class="s2082766SENU">. </span><span class="s2082766CL">Repealed.</span><span class="s2082766DefaultParagraphFont"></span></p><p dir="ltr" class="s2082766Normal"><span xml:space="preserve" class="s2082766000000"> </span></p><p dir="ltr" class="s2082766Normal"><span xml:space="preserve" class="s2082766DefaultParagraphFont-000001">Source: </span><span class="s2082766SCL">SL 2002, ch 64, § 45; SL 2003, ch 61, § 20; SL 2021, ch 49, § 13.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW10-52-16 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-16 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-16"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-16. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;48, as amended by SL 2003, ch 61, &#167;&nbsp;22, effective January 1, 2005.<p> </BODY> </HTML> <br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039526Normal { 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.s2039526SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039526CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039526Normal-000000 { 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.s2039526DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039526000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039526SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039526SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039526Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-17"><span class="s2039526SENU">10-52-17</span></a><span xml:space="preserve" class="s2039526SENU">. </span><span class="s2039526CL">Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.</span></p><p dir="ltr" class="s2039526Normal-000000"><span xml:space="preserve" class="s2039526DefaultParagraphFont">A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039526DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039526DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039526DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039526DefaultParagraphFont"> if the contractor or subcontractor meets the requirements provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-61-1"><span class="s2039526DefaultParagraphFont">10-61-1</span></a><span class="s2039526DefaultParagraphFont">. The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.</span></p><p dir="ltr" class="s2039526Normal"><span xml:space="preserve" class="s2039526000001"> </span></p><p dir="ltr" class="s2039526Normal"><span class="s2039526SCL">Source:</span><span xml:space="preserve" class="s2039526SCL-000002"> SL 2006, ch 60, § 1.</span></p></div></body></html><br /><hr><br /><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 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039527Normal { 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.s2039527SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039527CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039527Normal-000000 { 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.s2039527DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039527Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039527000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039527SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039527SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039527Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-18"><span class="s2039527SENU">10-52-18</span></a><span xml:space="preserve" class="s2039527SENU">. </span><span class="s2039527CL">Timely filing of returns and payment of taxes--Extension--Penalty or interest.</span></p><p dir="ltr" class="s2039527Normal-000000"><span class="s2039527DefaultParagraphFont">Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.</span></p><p dir="ltr" class="s2039527Normal-000001"><span class="s2039527DefaultParagraphFont">If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.</span></p><p dir="ltr" class="s2039527Normal-000001"><span class="s2039527DefaultParagraphFont">The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.</span></p><p dir="ltr" class="s2039527Normal-000001"><span class="s2039527DefaultParagraphFont">The secretary may grant an extension of not more than five days for filing a return and remittance.</span></p><p dir="ltr" class="s2039527Normal-000001"><span xml:space="preserve" class="s2039527DefaultParagraphFont">Unless an extension is granted, penalty or interest under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2039527DefaultParagraphFont">10-59-6</span></a><span xml:space="preserve" class="s2039527DefaultParagraphFont"> shall be paid if a return or remittance is not made on time.</span></p><p dir="ltr" class="s2039527Normal"><span xml:space="preserve" class="s2039527000002"> </span></p><p dir="ltr" class="s2039527Normal"><span class="s2039527SCL">Source:</span><span xml:space="preserve" class="s2039527SCL-000003"> SL 2011, ch 64, § 5; SL 2017, ch 65, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s9eef05a3979b423c9efcfd48be35d5feNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s9eef05a3979b423c9efcfd48be35d5feSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9eef05a3979b423c9efcfd48be35d5feCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s9eef05a3979b423c9efcfd48be35d5feStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9eef05a3979b423c9efcfd48be35d5fe000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s9eef05a3979b423c9efcfd48be35d5feNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9eef05a3979b423c9efcfd48be35d5feSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-19 - Capital improvement tax--Taxable gross receipts--Rate--Conformance."><meta property="og:description" content="SDLRC Codified Law 10-52-19 - Capital improvement tax--Taxable gross receipts--Rate--Conformance."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-19"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s9eef05a3979b423c9efcfd48be35d5feNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feSENU">10-52-19</span></a><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feSENU">. </span><span class="s9eef05a3979b423c9efcfd48be35d5feCL">Capital improvement tax--Taxable gross receipts--Rate--Conformance.</span></p><p dir="ltr" class="s9eef05a3979b423c9efcfd48be35d5feStatute"><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-20" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-52-20</span></a><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-21" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-52-21</span></a><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-24" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-52-24</span></a><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-25" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-52-25</span></a><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">.</span></p><p dir="ltr" class="s9eef05a3979b423c9efcfd48be35d5feStatute"><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46" rel="noopener"><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">10-46</span></a><span class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont">, with the exception of the tax rate.</span></p><p dir="ltr" class="s9eef05a3979b423c9efcfd48be35d5feNormal"><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5fe000000"> </span></p><p dir="ltr" class="s9eef05a3979b423c9efcfd48be35d5feNoIndent"><span xml:space="preserve" class="s9eef05a3979b423c9efcfd48be35d5feDefaultParagraphFont-000001">Source: </span><span class="s9eef05a3979b423c9efcfd48be35d5feSCL">SL 2026, ch 34, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s221531bede9f46138d2d977d781f27caNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s221531bede9f46138d2d977d781f27caSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s221531bede9f46138d2d977d781f27caCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s221531bede9f46138d2d977d781f27caStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s221531bede9f46138d2d977d781f27caDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s221531bede9f46138d2d977d781f27ca000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s221531bede9f46138d2d977d781f27caNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s221531bede9f46138d2d977d781f27caDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s221531bede9f46138d2d977d781f27caSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-20 - Capital improvement tax--Ordinance--Contents--Board approval--Referendum."><meta property="og:description" content="SDLRC Codified Law 10-52-20 - Capital improvement tax--Ordinance--Contents--Board approval--Referendum."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-20"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s221531bede9f46138d2d977d781f27caNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-20" rel="noopener"><span class="s221531bede9f46138d2d977d781f27caSENU">10-52-20</span></a><span xml:space="preserve" class="s221531bede9f46138d2d977d781f27caSENU">. </span><span class="s221531bede9f46138d2d977d781f27caCL">Capital improvement tax--Ordinance--Contents--Board approval--Referendum.</span></p><p dir="ltr" class="s221531bede9f46138d2d977d781f27caStatute"><span xml:space="preserve" class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">To impose a tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">, the governing body of a municipality shall specify in the ordinance the purpose of, and the minimum amount to be generated from, the tax. The governing body shall submit the ordinance to the capital improvement board of the municipality, established pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=9-12-22" rel="noopener"><span class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">9-12-22</span></a><span class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">.</span></p><p dir="ltr" class="s221531bede9f46138d2d977d781f27caStatute"><span class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont">If the capital improvement board, by a majority vote, approves the ordinance, the governing body must submit the question of the imposition of the tax to the voters of the municipality at the next regular or special election of the municipality.</span></p><p dir="ltr" class="s221531bede9f46138d2d977d781f27caNormal"><span xml:space="preserve" class="s221531bede9f46138d2d977d781f27ca000000"> </span></p><p dir="ltr" class="s221531bede9f46138d2d977d781f27caNoIndent"><span xml:space="preserve" class="s221531bede9f46138d2d977d781f27caDefaultParagraphFont-000001">Source: </span><span class="s221531bede9f46138d2d977d781f27caSCL">SL 2026, ch 34, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sf14dfbc409e347e380720e307b27e46eNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf14dfbc409e347e380720e307b27e46eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf14dfbc409e347e380720e307b27e46eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sf14dfbc409e347e380720e307b27e46eStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf14dfbc409e347e380720e307b27e46e000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf14dfbc409e347e380720e307b27e46eNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf14dfbc409e347e380720e307b27e46eSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-21 - Capital improvement tax--Referendum election--Notification and ballots--Vote requirement."><meta property="og:description" content="SDLRC Codified Law 10-52-21 - Capital improvement tax--Referendum election--Notification and ballots--Vote requirement."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-21"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sf14dfbc409e347e380720e307b27e46eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-21" rel="noopener"><span class="sf14dfbc409e347e380720e307b27e46eSENU">10-52-21</span></a><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eSENU">. </span><span class="sf14dfbc409e347e380720e307b27e46eCL">Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.</span></p><p dir="ltr" class="sf14dfbc409e347e380720e307b27e46eStatute"><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont">To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont"> must adhere to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=6-8B-4" rel="noopener"><span class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont">6-8B-4</span></a><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=6-8B-5" rel="noopener"><span class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont">6-8B-5</span></a><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont"> governing a bond election.</span></p><p dir="ltr" class="sf14dfbc409e347e380720e307b27e46eStatute"><span class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont">The tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.</span></p><p dir="ltr" class="sf14dfbc409e347e380720e307b27e46eNormal"><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46e000000"> </span></p><p dir="ltr" class="sf14dfbc409e347e380720e307b27e46eNoIndent"><span xml:space="preserve" class="sf14dfbc409e347e380720e307b27e46eDefaultParagraphFont-000001">Source: </span><span class="sf14dfbc409e347e380720e307b27e46eSCL">SL 2026, ch 34, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0cbc22b57fdb4c20b25138081dc24ab5Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0cbc22b57fdb4c20b25138081dc24ab5SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0cbc22b57fdb4c20b25138081dc24ab5CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s0cbc22b57fdb4c20b25138081dc24ab5Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0cbc22b57fdb4c20b25138081dc24ab5000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s0cbc22b57fdb4c20b25138081dc24ab5NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0cbc22b57fdb4c20b25138081dc24ab5SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-22 - Capital improvement tax--Special municipal fund."><meta property="og:description" content="SDLRC Codified Law 10-52-22 - Capital improvement tax--Special municipal fund."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-22"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0cbc22b57fdb4c20b25138081dc24ab5Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-22" rel="noopener"><span class="s0cbc22b57fdb4c20b25138081dc24ab5SENU">10-52-22</span></a><span xml:space="preserve" class="s0cbc22b57fdb4c20b25138081dc24ab5SENU">. </span><span class="s0cbc22b57fdb4c20b25138081dc24ab5CL">Capital improvement tax--Special municipal fund.</span></p><p dir="ltr" class="s0cbc22b57fdb4c20b25138081dc24ab5Statute"><span xml:space="preserve" class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont">All moneys collected from the tax imposed pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont"> and distributed to a municipality must be deposited into a special capital outlay fund of the municipality to be used only for purposes set forth in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-23" rel="noopener"><span class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont">10-52-23</span></a><span class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont">.</span></p><p dir="ltr" class="s0cbc22b57fdb4c20b25138081dc24ab5Normal"><span xml:space="preserve" class="s0cbc22b57fdb4c20b25138081dc24ab5000000"> </span></p><p dir="ltr" class="s0cbc22b57fdb4c20b25138081dc24ab5NoIndent"><span xml:space="preserve" class="s0cbc22b57fdb4c20b25138081dc24ab5DefaultParagraphFont-000001">Source: </span><span class="s0cbc22b57fdb4c20b25138081dc24ab5SCL">SL 2026, ch 34, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sb43926e398d74999ae3d3004ac7c39dbNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb43926e398d74999ae3d3004ac7c39dbSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb43926e398d74999ae3d3004ac7c39dbCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sb43926e398d74999ae3d3004ac7c39dbStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb43926e398d74999ae3d3004ac7c39dbStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sb43926e398d74999ae3d3004ac7c39db000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb43926e398d74999ae3d3004ac7c39dbNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb43926e398d74999ae3d3004ac7c39dbSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-23 - Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property."><meta property="og:description" content="SDLRC Codified Law 10-52-23 - Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-23"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-23" rel="noopener"><span class="sb43926e398d74999ae3d3004ac7c39dbSENU">10-52-23</span></a><span xml:space="preserve" class="sb43926e398d74999ae3d3004ac7c39dbSENU">. </span><span class="sb43926e398d74999ae3d3004ac7c39dbCL">Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property.</span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbStatute"><span class="sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont">The governing body of a municipality may expend moneys in the special capital outlay fund only for the following purposes:</span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbStatuteNumber1"><span class="sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont">(1)    Acquisition or lease, by the municipality, of real property, a plant asset, or equipment; or</span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbStatuteNumber1"><span class="sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont">(2)    Construction, repair, or renovation of real property owned solely by the municipality or jointly by the municipality with one or more political subdivisions of this state.</span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbStatute"><span class="sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont">After the completion of a project using moneys in the special capital outlay fund, the municipality may transfer ownership of the real property, plant, or equipment to a county in which the municipality is at least partially situated or to a school district in which the municipality is at least partially situated.</span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbNormal"><span xml:space="preserve" class="sb43926e398d74999ae3d3004ac7c39db000000"> </span></p><p dir="ltr" class="sb43926e398d74999ae3d3004ac7c39dbNoIndent"><span xml:space="preserve" class="sb43926e398d74999ae3d3004ac7c39dbDefaultParagraphFont-000001">Source: </span><span class="sb43926e398d74999ae3d3004ac7c39dbSCL">SL 2026, ch 34, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sfa2ad300cba3496f8568a70d03638066Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfa2ad300cba3496f8568a70d03638066SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfa2ad300cba3496f8568a70d03638066CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sfa2ad300cba3496f8568a70d03638066Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sfa2ad300cba3496f8568a70d03638066StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sfa2ad300cba3496f8568a70d03638066000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sfa2ad300cba3496f8568a70d03638066NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfa2ad300cba3496f8568a70d03638066SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-24 - Capital improvement tax--Duration."><meta property="og:description" content="SDLRC Codified Law 10-52-24 - Capital improvement tax--Duration."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-24"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-24" rel="noopener"><span class="sfa2ad300cba3496f8568a70d03638066SENU">10-52-24</span></a><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066SENU">. </span><span class="sfa2ad300cba3496f8568a70d03638066CL">Capital improvement tax--Duration.</span></p><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066Statute"><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">Subject to the notification requirements provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-9" rel="noopener"><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">10-52-9</span></a><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">, an ordinance enacted pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-21" rel="noopener"><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">10-52-21</span></a><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">, inclusive, and any tax rate affected thereby, remain effective until the last day of a calendar quarter that is at least ninety days after notification by the municipality to the secretary of revenue, and occurring on the earlier of:</span></p><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066StatuteNumber1"><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">(1)    Sixty months after the enactment of the ordinance; or</span></p><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066StatuteNumber1"><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">(2)    June thirtieth or December thirty-first of the year in which the municipality collects the minimum amount of money specified in the ordinance, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-20" rel="noopener"><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">10-52-20</span></a><span class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont">.</span></p><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066Normal"><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066000000"> </span></p><p dir="ltr" class="sfa2ad300cba3496f8568a70d03638066NoIndent"><span xml:space="preserve" class="sfa2ad300cba3496f8568a70d03638066DefaultParagraphFont-000001">Source: </span><span class="sfa2ad300cba3496f8568a70d03638066SCL">SL 2026, ch 34, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.saad6f78b58714c6ca2bd93688c65eb86Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.saad6f78b58714c6ca2bd93688c65eb86SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saad6f78b58714c6ca2bd93688c65eb86CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.saad6f78b58714c6ca2bd93688c65eb86Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.saad6f78b58714c6ca2bd93688c65eb86000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.saad6f78b58714c6ca2bd93688c65eb86NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saad6f78b58714c6ca2bd93688c65eb86SCL { 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><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52-25 - Capital improvement tax--Time required for subsequent tax."><meta property="og:description" content="SDLRC Codified Law 10-52-25 - Capital improvement tax--Time required for subsequent tax."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52-25"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="saad6f78b58714c6ca2bd93688c65eb86Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52-25" rel="noopener"><span class="saad6f78b58714c6ca2bd93688c65eb86SENU">10-52-25</span></a><span xml:space="preserve" class="saad6f78b58714c6ca2bd93688c65eb86SENU">. </span><span class="saad6f78b58714c6ca2bd93688c65eb86CL">Capital improvement tax--Time required for subsequent tax.</span></p><p dir="ltr" class="saad6f78b58714c6ca2bd93688c65eb86Statute"><span xml:space="preserve" class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont">A municipality may not impose a tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont">10-52-19</span></a><span xml:space="preserve" class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont"> if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52-19" rel="noopener"><span class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont">10-52-19</span></a><span class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont">.</span></p><p dir="ltr" class="saad6f78b58714c6ca2bd93688c65eb86Normal"><span xml:space="preserve" class="saad6f78b58714c6ca2bd93688c65eb86000000"> </span></p><p dir="ltr" class="saad6f78b58714c6ca2bd93688c65eb86NoIndent"><span xml:space="preserve" class="saad6f78b58714c6ca2bd93688c65eb86DefaultParagraphFont-000001">Source: </span><span class="saad6f78b58714c6ca2bd93688c65eb86SCL">SL 2026, ch 34, § 9.</span></p></div></body></html>