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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-32.1 Municipalities incorporated after January 1, 1984.
Universal Citation: SD Codified L § 10-12-32.1 (2017)
10-12-32.1. Municipalities incorporated after January 1, 1984. If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty-five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality.
Source: SL 1998, ch 58, ยง 2.
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