South Dakota Codified Laws
Chapter 14 - Municipal Officers And Employees
Section 9-14-41 - Payment by occupant of municipal dwelling of amount equal to property tax on property.

9-14-41. Payment by occupant of municipal dwelling of amount equal to property tax on property.
The occupant of any dwelling owned by a municipality pursuant to §9-14-40 shall pay to each taxing agency within each taxing jurisdiction in which the property is situated, in lieu of taxes on the property, the amount of the property tax that would be payable if the property were owned by a private person. The dwelling shall be valued in the same manner and by the same procedure as other property is valued.

Source: SL 2004, ch 76, §2.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 9 - Municipal Government

Chapter 14 - Municipal Officers And Employees

Section 9-14-2 - Residence requirement for election to office--Exceptions--Defaulters ineligible.

Section 9-14-3 - Appointment of officers.

Section 9-14-4 - Commissions and certificates of appointment.

Section 9-14-5 - Qualification and discharge of duties of office by appointive and elective officers.

Section 9-14-6 - Oath of appointive officers--Undertaking.

Section 9-14-6.1 - Amount of finance officer's bond.

Section 9-14-7 - Oath or affirmation and undertaking of clerk, director of equalization, treasurer, and marshal in third class municipalities.

Section 9-14-9 - Place of filing of bonds.

Section 9-14-10 - Vacancy created by removal of officer from municipality or ward--Failure to qualify for office.

Section 9-14-12 - Removal from office of officer appointed by governing board.

Section 9-14-13 - Removal of appointive officers.

Section 9-14-14 - Civil service ordinance--Procedure for suspension or removal of employee--Initiated ordinance required for repeal--Appeal.

Section 9-14-15 - Removal of civil service employees--Governor's authority--Appointees of city manager.

Section 9-14-16 - Members of governing body not to hold other office--Liquor license not disqualifying--Auditor or clerk not to serve as treasurer.

Section 9-14-16.1 - Voluntary service, service with annual compensation of five thousand dollars or less, and certain ambulance service permitted.

Section 9-14-17 - Records maintained by finance officer--Warrants on treasury--Expense estimates--Contracts.

Section 9-14-18 - Books of account maintained by finance officer--Signature on evidences of indebtedness.

Section 9-14-19 - Supervision of municipal accounting system.

Section 9-14-20 - Record of certificates issued for work--Schedule of special tax or assessment.

Section 9-14-21 - Examination of treasurer reports and accounts--Audit and adjustment of claims--Record of contracts.

Section 9-14-22 - Duties of city attorney.

Section 9-14-23 - Employment of attorney--Contract by ordinance or resolution.

Section 9-14-24 - Qualifications and duties of city engineer--Preservation of surveys, plans and estimates.

Section 9-14-26 - Jurisdiction of municipal peace officers in service of process.

Section 9-14-27 - Additional duties prescribed for municipal officers.

Section 9-14-28 - Salaries and compensation of municipal officers.

Section 9-14-29 - Civil process fees accounted for by policemen.

Section 9-14-30 - Life, health and accident insurance provided for municipal officers and employees--Restriction on accident insurance.

Section 9-14-31 - Officers and employees covered by insurance authorization.

Section 9-14-32 - Appropriations authorized for cost of insurance.

Section 9-14-33 - Salary deductions for insurance participation.

Section 9-14-34 - Administration of insurance programs.

Section 9-14-35 - Inclusion of retired officers and employees and dependents of deceased officers and employees in insurance program.

Section 9-14-35.1 - Flexible spending accounts.

Section 9-14-36 - Life insurance and retirement programs authorized for municipal employees--Salary deductions--Groups covered--Required participation.

Section 9-14-37 - Neglect of duty or misconduct by municipal officer as misdemeanor--Removal from office.

Section 9-14-39 - Delivery of records and property to successor in office--Liability and penalties for refusal.

Section 9-14-40 - Housing for police officers and personnel--Terms--Rent.

Section 9-14-41 - Payment by occupant of municipal dwelling of amount equal to property tax on property.

Section 9-14-42 - Criminal background check of persons seeking employment with municipalities.

Section 9-14-43 - City fire department employees--Hours of employment.