South Dakota § 9-55-15 Procedure for implementation of tax.

South Dakota Statutes

§ 9-55-15 — Procedure for implementation of tax.

South Dakota § 9-55-15

Title 9MUNICIPAL GOVERNMENT

Ch. 9-55BUSINESS IMPROVEMENT DISTRICTS

This text of South Dakota § 9-55-15 (Procedure for implementation of tax.) 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 § 9-55-15 (2026).

Text

For the purposes of implementing the tax imposed under § 9-55-14 , the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14 , shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution.

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For the purposes of implementing the tax imposed under § 9-55-14 , the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14 , shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution.