GroundRules
SDCL § 9-21A-2: Definition of terms.
Where this section sits in the code
- TITLE 9. MUNICIPAL GOVERNMENT
- CHAPTER 9-21A. CLASSIFICATION OF URBAN AND RURAL PROPERTY FOR TAX PURPOSES
Terms as used in this chapter mean:
(1) "Municipality," all municipalities as defined by § 9-2-1;
(2) "Rural property," all platted or unplatted property not developed for commercial, industrial, or urban residential purposes within the corporate limits of municipalities and placed by the governing body thereof within the rural service district as provided by this chapter;
(3) "Urban property," all platted property developed for commercial, industrial, or urban residential purposes within the corporate limits of municipalities and placed by the governing body thereof within the urban service district as provided by this chapter.
Collected 2026-09-03T15:18:56Z. Source file · JSON