<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 32-5A-1 - Wheel tax rate--Maximum vehicle tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2053855Normal { 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.s2053855SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053855CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2053855Normal-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.s2053855DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2053855000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2053855SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053855SCL-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="s2053855Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5A-1"><span class="s2053855SENU">32-5A-1</span></a><span xml:space="preserve" class="s2053855SENU">. </span><span class="s2053855CL">Wheel tax rate--Maximum vehicle tax.</span></p><p dir="ltr" class="s2053855Normal-000000"><span xml:space="preserve" class="s2053855DefaultParagraphFont">Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-3-1"><span class="s2053855DefaultParagraphFont">32-3-1</span></a><span class="s2053855DefaultParagraphFont">, registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle.</span></p><p dir="ltr" class="s2053855Normal"><span xml:space="preserve" class="s2053855000001"> </span></p><p dir="ltr" class="s2053855Normal"><span class="s2053855SCL">Source:</span><span xml:space="preserve" class="s2053855SCL-000002"> SL 1985, ch 248, § 1; SL 1994, ch 244, § 1; SL 2015, ch 165, § 25, eff. Apr. 1, 2015.</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 32-5A-1 - Wheel tax rate--Maximum vehicle tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2053856Normal { 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.s2053856SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053856CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2053856Normal-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.s2053856DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2053856000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2053856SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2053856SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2053856Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5A-1.1"><span class="s2053856SENU">32-5A-1.1</span></a><span xml:space="preserve" class="s2053856SENU">. </span><span class="s2053856CL">Publication of ordinance on imposition of tax--Content of announcement.</span></p><p dir="ltr" class="s2053856Normal-000000"><span xml:space="preserve" class="s2053856DefaultParagraphFont">If a county imposes a wheel tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5A-1"><span class="s2053856DefaultParagraphFont">32-5A-1</span></a><span xml:space="preserve" class="s2053856DefaultParagraphFont"> in excess of two dollars per wheel, the ordinance shall be published within ten days of the decision by the board of county commissioners. Notwithstanding the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-18A-5"><span class="s2053856DefaultParagraphFont">7-18A-5</span></a><span xml:space="preserve" class="s2053856DefaultParagraphFont">, publication shall be made at least twice in the legal newspapers designated by the board pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-18-3"><span class="s2053856DefaultParagraphFont">7-18-3</span></a><span xml:space="preserve" class="s2053856DefaultParagraphFont">, with no fewer than five days between publication dates, before the increase takes effect. The announcement shall consist of a reproduction of the ordinance, a statement of the right to refer the decision of the board to a vote of the people as provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-18A"><span class="s2053856DefaultParagraphFont">7-18A</span></a><span class="s2053856DefaultParagraphFont">, and notification that a referendum petition form, prepared by the county and ready for circulation, for such ordinance may be obtained from the office of the county auditor.</span></p><p dir="ltr" class="s2053856Normal"><span xml:space="preserve" class="s2053856000001"> </span></p><p dir="ltr" class="s2053856Normal"><span class="s2053856SCL">Source:</span><span xml:space="preserve" class="s2053856SCL-000002"> SL 2004, ch 205, § 2.</span></p></div></body></html>