SDCL § 10-52B-5: Ordinance to impose tax--Referendum--No emergency clause.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION
An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A.
An ordinance adopted pursuant to this chapter does not constitute an action necessary for the immediate preservation of the public peace, health, or safety, or for the support of the county government and its existing public institutions.
Collected 2026-09-03T15:18:56Z. Source file · JSON