{"data":{"id":"us-sd/sdcl-10-52-24","jurisdiction":"us-sd","citation":"SDCL § 10-52-24","heading":"Capital improvement tax--Duration.","body":"Subject to the notification requirements provided in § 10-52-9, an ordinance enacted pursuant to §§ 10-52-19 to 10-52-21, inclusive, and any tax rate affected thereby, remain effective until the last day of a calendar quarter that is at least ninety days after notification by the municipality to the secretary of revenue, and occurring on the earlier of:\n(1) Sixty months after the enactment of the ordinance; or\n(2) June thirtieth or December thirty-first of the year in which the municipality collects the minimum amount of money specified in the ordinance, pursuant to § 10-52-20.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-24","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"66c294bc7da3191894b3f0e935e20126a0b48aefadbc0824babcbfd5ff022a3c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-23","next":"us-sd/sdcl-10-52-25"},"notice":"GroundRules: Original legal text. Not legal advice."}