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- Title 10. Taxation
- Chapter 52. Uniform Municipal Non-Ad Valorem Tax Law
SDCL 10-52-2.11 Imposition of Non-Ad Valorem Tax On Municipally Owned Airport-Manner of Imposition
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-52-2.11 |
Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same m...
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