S.D. Codified Laws § 10-52-25 (2026) – Capital improvement tax--Time required for subsequent tax. | Midpage
§ 10-52-25
S.D. Codified Laws § 10-52-25 (2026)
Capital improvement tax--Time required for subsequent tax.
SL 2026, ch 34 , § 9.
A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19.