South Dakota § 9-14-41 Payment by occupant of municipal dwelling of amount equal to property tax on property.

South Dakota Statutes

§ 9-14-41 — Payment by occupant of municipal dwelling of amount equal to property tax on property.

South Dakota § 9-14-41

Title 9MUNICIPAL GOVERNMENT

Ch. 9-5MUNICIPAL OFFICERS AND EMPLOYEES

This text of South Dakota § 9-14-41 (Payment by occupant of municipal dwelling of amount equal to property tax on property.) 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 § 9-14-41 (2026).

Text

The occupant of any dwelling owned by a municipality pursuant to § 9-14-40 shall pay to each taxing agency within each taxing jurisdiction in which the property is situated, in lieu of taxes on the property, the amount of the property tax that would be payable if the property were owned by a private person. The dwelling shall be valued in the same manner and by the same procedure as other property is valued.

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The occupant of any dwelling owned by a municipality pursuant to § 9-14-40 shall pay to each taxing agency within each taxing jurisdiction in which the property is situated, in lieu of taxes on the property, the amount of the property tax that would be payable if the property were owned by a private person. The dwelling shall be valued in the same manner and by the same procedure as other property is valued.