9-21A-6. Agricultural land annexed--Limitation on tax levy and assessed value.
The ordinance shall determine that the tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county as long as the annexed agricultural land remains rural property as defined by this chapter.
Source: SL 1972, ch 68, ยง5.
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.