9-21A-1.Legislative intent and purpose.
It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S. D. Const., Art. XI, §2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation consistent with the provisions herein.
Source: SL 1972, ch 68, §1; SL 1974, ch 73, §1; SL 1994, ch 68, §1.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes
Section 9-21A-1 - Legislative intent and purpose.
Section 9-21A-2 - Definition of terms.
Section 9-21A-3 - Establishment of urban service district and rural service district by ordinance.
Section 9-21A-4 - Rural service district--Lands included.
Section 9-21A-5 - Urban service district--Lands included.
Section 9-21A-6 - Agricultural land annexed--Limitation on tax levy and assessed value.
Section 9-21A-10 - Platting or construction in rural district--Report--Transfer to urban district.
Section 9-21A-11 - Filing ordinance, amendment, or order with county auditor.
Section 9-21A-12 - Certification of tax levy to county auditor--Allocation and spread of levies.