9-21A-3. Establishment of urban service district and rural service district by ordinance.
The governing body of any municipality may by ordinance divide the area within its corporate limits into an urban service district and a rural service district, constituting separate taxing districts for the urban and rural property classified for such purposes by this chapter and for purposes of all the municipal ad valorem property taxes, except those levied for the payment of bonds.
Source: SL 1972, ch 68, §3; SL 2003, ch 45, §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.