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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-35.4 Municipal adoption of reduction for new property.
Universal Citation: SD Codified L § 10-6-35.4 (2017)
10-6-35.4. Municipal adoption of reduction for new property. If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-35.2 or 10-6-55, the governing board of a municipality where the structures defined in §§ 10-6-35.1, 10-6-35.24, 10-6-35.25, and 10-6-54 are located, or within three miles of the corporate limits of the municipality may in their discretion adopt all or any part of the formula for assessed value pursuant to § 10-6-35.2 or 10-6-55.
Source: SL 1974, ch 91, § 2; SL 1977, ch 82, § 2; SL 1993, ch 82, § 3; SL 1993, ch 85, § 4; SL 1994, ch 79, § 4.
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