§ 64:27:01:17

ARSD 64:27:01:17

Special assessments.

Effective Jul 1, 199521 SDR 219Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. | General Authority: SDCL 10-39-49. | Law Implemented: SDCL 10-39-45.2(11).

Special assessments levied by local governments shall be deducted as are all local taxes.

Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.2(11).