SDCL § 10-52-1: Non-ad valorem tax defined.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.
Collected 2026-09-03T15:18:56Z. Source file · JSON