{"data":{"id":"us-sd/sdcl-9-21a-1","jurisdiction":"us-sd","citation":"SDCL § 9-21A-1","heading":"Legislative intent and purpose.","body":"It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S.D. Const., Art. XI, § 2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation consistent with the provisions herein.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-21A. CLASSIFICATION OF URBAN AND RURAL PROPERTY FOR TAX PURPOSES"],"source_url":"https://sdlegislature.gov/Statutes/9-21A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7d2652713954ce5241b84a87ceddfba9ca61805db179b6b08ade148e0cacb167","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-21-34.1","next":"us-sd/sdcl-9-21a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}