South Dakota Statutes
§ 10-52-2.4 — Additional non
South Dakota § 10-52-2.4
This text of South Dakota § 10-52-2.4 (Additional 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 § 10-52-2.4 (2026).
Text
A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two - thirds vote of the members of its governing body, adopt a non - ad valorem tax of one percent over and above the other limits allowed by this chapter. The tax authorized by this section may be referred. The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.
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Legislative History
SL 1981, ch 115.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-52-2.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-2.4.