{"data":{"id":"us-sd/sdcl-10-52b-4","jurisdiction":"us-sd","citation":"SDCL § 10-52B-4","heading":"Ordinance to impose tax--Contents.","body":"To impose a gross receipts tax pursuant to § 10-52B-1, the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A. The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as owner-occupied, as defined in § 10-13-39, in the county and must direct the creation of the property tax reduction fund to be administered in accordance with this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"],"source_url":"https://sdlegislature.gov/Statutes/10-52B-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a660b96c77653f85d4ef8d6865c576e509ea31ec43c7971e97fdd070c6f9f7ac","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52b-3","next":"us-sd/sdcl-10-52b-5"},"notice":"GroundRules: Original legal text. Not legal advice."}