GroundRules
SDCL § 9-21A-6: Agricultural land annexed--Limitation on tax levy and assessed value.
Where this section sits in the code
- TITLE 9. MUNICIPAL GOVERNMENT
- CHAPTER 9-21A. CLASSIFICATION OF URBAN AND RURAL PROPERTY FOR TAX PURPOSES
The ordinance shall determine that the tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county as long as the annexed agricultural land remains rural property as defined by this chapter.
Collected 2026-09-03T15:18:56Z. Source file · JSON