South Dakota Codified Laws
Chapter 11A - Ambulance Districts
Section 34-11A-23 - Tax exempt organizations--Assessment of property--Annual statement of payments.

34-11A-23. Tax exempt organizations--Assessment of property--Annual statement of payments.
Any club, lodge, chapter, charitable home, dormitory, state or county fair association, or like organization located within an ambulance district and outside the boundaries of any municipality, shall pay to the board of directors of the district annually for ambulance service such amount as may be agreed upon, but not less than twenty-five percent of the amount which would be levied against such property under the provisions of this chapter if such property were subject to such levy. For the purposes of this section, such property shall be assessed by the director of equalization of the county in which such property lies, or by his deputies.
The board of directors shall file an annual statement with the Department of Health showing the names of persons or organizations making payments and the amounts of payments made under this section.

Source: SL 1982, ch 259, §§24, 25; SL 2004, ch 17, §208; SL 2015, ch 277 (Ex. Ord. 15-1), §33, eff. Apr. 20, 2015.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 34 - Public Health and Safety

Chapter 11A - Ambulance Districts

Section 34-11A-1 - Petition by voters or resolution by county commissioners for establishment of district.

Section 34-11A-2 - Requirement for inclusion of municipality in district.

Section 34-11A-3 - Contents of petition or resolution.

Section 34-11A-4 - Certification of petition--Designation of time and place for hearing.

Section 34-11A-5 - Two or more counties in proposed district--Procedure.

Section 34-11A-6 - Notice of hearing.

Section 34-11A-7 - Conduct of hearing--Order and filing of determination.

Section 34-11A-8 - Conduct of election.

Section 34-11A-12 - Board of directors--Election--Certain persons ineligible.

Section 34-11A-13 - Board of directors--Meeting to elect officers.

Section 34-11A-14 - Terms of directors and officers--Compensation of ambulance district director.

Section 34-11A-15 - District constitutes body politic and corporate.

Section 34-11A-16 - General powers of directors.

Section 34-11A-17 - Contracts with other districts or agencies authorized.

Section 34-11A-18 - Annual estimate and certification of expenses--Source of payment.

Section 34-11A-19 - Estimate certified--Date.

Section 34-11A-20 - Tax levy--Limitations--Exemption of district from general county levy for ambulance service.

Section 34-11A-21 - Tax levy and special assessment--Collection.

Section 34-11A-22 - Tax levy and special assessment--Deposit--Bond of secretary-treasurer.

Section 34-11A-23 - Tax exempt organizations--Assessment of property--Annual statement of payments.

Section 34-11A-24 - Limitation on indebtedness--Power to borrow money.

Section 34-11A-25 - Deposit of funds--Warrant for disbursement.

Section 34-11A-26 - Claim vouchers.

Section 34-11A-27 - Examination of financial reports of secretary-treasurer.

Section 34-11A-28 - Change of district boundaries.

Section 34-11A-29 - Annual and special meetings of voters--Annual election--Notice of election.

Section 34-11A-30 - Report of secretary-treasurer.

Section 34-11A-31 - Capital outlay fund established--Uses.

Section 34-11A-32 - Tax levy for capital outlay fund.

Section 34-11A-33 - Public hearing required for certain expenditures of capital outlay fund.

Section 34-11A-34 - Deferred compensation program for volunteer advanced life support personnel.