S.D. Codified Laws ch. 10-52 – Uniform Municipal Non-ad Valorem Tax Law | Midpage

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South Dakota Codified Laws

Chapter 10-52

S.D. Codified Laws ch. 10-52

Uniform Municipal Non-ad Valorem Tax Law

10-52-1Non-ad valorem tax defined.10-52-1.1Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B.10-52-2Imposition of tax--Conformance to state sales and use tax--Rate.10-52-2.2Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.10-52-2.3Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.10-52-2.4Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.10-52-2.7Materials incorporated in construction work--Restriction on application of rate increase.10-52-2.8Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.10-52-2.10Issuance of municipal non-ad valorem tax revenue bonds.10-52-2.11Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.10-52-3Referendum procedure and scope--Continuing tax ordinances.10-52-4State administration--Exception.10-52-5Distribution of collections.10-52-5.1Distribution of motor and use fuel collections.10-52-610-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19.10-52-9Effective date of ordinance.10-52-10Refund of tax on capital assets used in manufacturing personal property for sale or lease.10-52-13Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.10-52-14Transportation of property and passengers within single municipality subject to tax.10-52-17Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.10-52-18Timely filing of returns and payment of taxes--Extension--Penalty or interest.10-52-19Capital improvement tax--Taxable gross receipts--Rate--Conformance.10-52-20Capital improvement tax--Ordinance--Contents--Board approval--Referendum.10-52-21Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.10-52-22Capital improvement tax--Special municipal fund.10-52-23Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property.10-52-24Capital improvement tax--Duration.10-52-25Capital improvement tax--Time required for subsequent tax.