2010 South Dakota Code
Title 9 - MUNICIPAL GOVERNMENT
Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes
Section 9-21A-3 - Establishment of urban service district and rural service district by ordinance.

9-21A-3. Establishment of urban service district and rural service district by ordinance. The governing body of any municipality may by ordinance divide the area within its corporate limits into an urban service district and a rural service district, constituting separate taxing districts for the urban and rural property classified for such purposes by this chapter and for purposes of all the municipal ad valorem property taxes, except those levied for the payment of bonds.

Source: SL 1972, ch 68, § 3; SL 2003, ch 45, § 1.

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