{"data":{"id":"us-sd/sdcl-10-52-21","jurisdiction":"us-sd","citation":"SDCL § 10-52-21","heading":"Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.","body":"To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § 10-52-19 must adhere to the provisions of §§ 6-8B-4 and 6-8B-5 governing a bond election.\nThe tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ed73f862c6533e7223a3b23eeec03b091e3dcf9f87ae6bad21fa7f8ecb004033","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-20","next":"us-sd/sdcl-10-52-22"},"notice":"GroundRules: Original legal text. Not legal advice."}