GroundRules
SDCL § 10-52-25: Capital improvement tax--Time required for subsequent tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19.
Collected 2026-09-03T15:18:56Z. Source file · JSON