10-52-13. Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of revenue that the resolution or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If a resolution or amendment enacted pursuant to chapter 9-4 is referred and the referred resolution or amendment is approved, the effective date is the first day of the first calendar quarter following at least ninety days notification by a municipality to the secretary of revenue that the resolution or amendment has been approved. The municipality shall provide written notification of the enactment or approval of the resolution or amendment, along with a copy of the resolution or amendment by registered or certified mail or by any electronic means to the secretary of revenue. The municipality shall also provide any changes or additions to streets and addresses.
Source: SL 2000, ch 67, §1; SL 2002, ch 64, §43; SL 2003, ch 61, §19; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
Section 10-52-1 - Non-ad valorem tax defined.
Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.
Section 10-52-4 - State administration--Exception.
Section 10-52-5 - Distribution of collections.
Section 10-52-5.1 - Distribution of motor and use fuel collections.
Section 10-52-9 - Effective date of ordinance.
Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.