§ 10-52-1

S.D. Codified Laws § 10-52-1 (2026)

Non-ad valorem tax defined.

SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.

Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.

Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.