10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.
Source: SL 2003, ch 75, ยง1.
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.