GroundRules
SDCL § 9-21A-1: Legislative intent and purpose.
Where this section sits in the code
- TITLE 9. MUNICIPAL GOVERNMENT
- CHAPTER 9-21A. CLASSIFICATION OF URBAN AND RURAL PROPERTY FOR TAX PURPOSES
It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S.D. Const., Art. XI, § 2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation consistent with the provisions herein.
Collected 2026-09-03T15:18:56Z. Source file · JSON