§ 10-52-3 — Referendum procedure and scope--Continuing tax ordinances.

South Dakota § 10-52-3

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10-51: UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

Text

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and 9-20-10 . A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if: (1) The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and (2) The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board. Any amendment made by the municipality to comply with the provisions of chapter 10-45C , §§ 10-1-44.3 , 10-45-1 to 10-45-1 .4, inclusive, 10-45-2.3 , 10-45-3.4 , 10-45-5 , 10-45-5 .3, 10-45-8 , 10-45-24 , 10-45-30 , 10-45-61 , 10-45-1 08 and 10-45-1 09, 10-46-1 , 10-46-1 7.6, 10-52-2 , 10-52-2 .10, , 10-52-9 , 10-52-13 , 10-52-14 , and 10-59-27 or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § 9-20-19 and is not subject to referendum.

Legislative History

SL 1969, ch 190, § 6; SL 1992, ch 60, § 2; SL 2002, ch 64, § 37; SL 2003, ch 61, § 17; SL 2021, ch 49, § 12.