{"data":{"id":"us-sd/sdcl-10-52-2.11","jurisdiction":"us-sd","citation":"SDCL § 10-52-2.11","heading":"Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.","body":"Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-2.11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b610d0bf340c77dafc1aa44446fb94211526c981a3492571a69d638f73ab530c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-2.10","next":"us-sd/sdcl-10-52-3"},"notice":"GroundRules: Original legal text. Not legal advice."}