{"data":{"id":"us-sd/sdcl-10-52-25","jurisdiction":"us-sd","citation":"SDCL § 10-52-25","heading":"Capital improvement tax--Time required for subsequent tax.","body":"A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-25","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5305285903aa90de4d6836a113ef77d5a1c073a2135ae548235369c538cda233","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-24","next":"us-sd/sdcl-10-52a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}