32-5A-1.1. Publication of ordinance on imposition of tax--Content of announcement.
If a county imposes a wheel tax pursuant to §32-5A-1 in excess of two dollars per wheel, the ordinance shall be published within ten days of the decision by the board of county commissioners. Notwithstanding the provisions of §7-18A-5, publication shall be made at least twice in the legal newspapers designated by the board pursuant to §7-18-3, with no fewer than five days between publication dates, before the increase takes effect. The announcement shall consist of a reproduction of the ordinance, a statement of the right to refer the decision of the board to a vote of the people as provided in chapter 7-18A, and notification that a referendum petition form, prepared by the county and ready for circulation, for such ordinance may be obtained from the office of the county auditor.
Source: SL 2004, ch 205, §2.
Structure South Dakota Codified Laws
Chapter 05A - County Wheel Tax
Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax.
Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement.
Section 32-5A-2 - Deposit, use, and distribution of proceeds.
Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt.
Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement.
Section 32-5A-5 - Schedule of rates.
Section 32-5A-7 - Prorated tax if licensed for less than twelve months.