South Dakota Statutes
§ 10-52-2.3 — Imposition of both non
South Dakota § 10-52-2.3
This text of South Dakota § 10-52-2.3 (Imposition of both non) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-52-2.3 (2026).
Text
A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2 .
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Legislative History
SL 1980, ch 106, § 4.
Nearby Sections
15
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-52-2.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-2.3.