{"data":{"id":"us-sd/sdcl-10-52-1","jurisdiction":"us-sd","citation":"SDCL § 10-52-1","heading":"Non-ad valorem tax defined.","body":"Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cf09af6d1b2ab0203f6dd190de4044798f91d398f2f5cd8d84861997d3bdc065","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50e-17","next":"us-sd/sdcl-10-52-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}