There is a newer version of the South Dakota Codified Laws
2010 South Dakota Code
Title 31 - HIGHWAYS AND BRIDGES
Chapter 29 - Highway Beautification And Regulation Of Advertising
Section 31-29-71.2 - Duration of permit--Renewal--Fee in lieu of property tax.
31-29-71.2. Duration of permit--Renewal--Fee in lieu of property tax. A permit obtained pursuant to § 31-29-71 shall be issued for one year with an effective date from October first through September thirtieth of the following year and shall be renewed annually upon the payment of the fee specified in § 31-29-71.1 without the necessity of a new application. The fees charged are in lieu of all property taxes.Source: SL 1985, ch 236, § 4; SL 1986, ch 27, § 11.
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