South Dakota Statutes

§ 10-6-141 — Boundaries of redevelopment neighborhood.

South Dakota·Title 10 TAXATION·Ch. 10-5 ANNUAL ASSESSMENT OF PROPERTY
The board of county commissioners or the municipal governing body that approves the adoption of a reduced value, pursuant to § 10-6-137.1 , for any residential structure within a redevelopment neighborhood, shall, by ordinance, identify the boundaries of the redevelopment neighborhood in which the reduced value will be available. The boundaries of the redevelopment neighborhood need not be contiguous.

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Legislative History

SL 1993, ch 82, § 2A; SL 2020, ch 39, § 10; SDCL § 10-6-56; SL 2021, ch 44, § 44; SL 2022, ch 29, § 4.

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