GroundRules
SDCL § 10-52-22: Capital improvement tax--Special municipal fund.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
All moneys collected from the tax imposed pursuant to § 10-52-19 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 § 10-52-23.
Collected 2026-09-03T15:18:56Z. Source file · JSON