§ 12:02:16:20

ARSD 12:02:16:20

Taxes.

Effective Dec 18, 201744 SDR 101Source: 2 SDR 74, effective May 18, 1976; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 18 SDR 14, effective July 30, 1991; 20 SDR 210, effective June 15, 1994; 44 SDR 101, effective December 18, 2017. | General Authority: SDCL 1-21-10. | Law Implemented: SDCL 1-21-10.

Owners of p ermanent buildings are responsible for paying all applicable taxes .

Source: 2 SDR 74, effective May 18, 1976; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 18 SDR 14, effective July 30, 1991; 20 SDR 210, effective June 15, 1994; 44 SDR 101, effective December 18, 2017.

General Authority: SDCL 1-21-10.

Law Implemented: SDCL 1-21-10.

Prior versions effective: 1994-06-15.