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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-9.2 Levy for library purposes--Certain municipalities exempted.
Universal Citation: SD Codified L § 10-12-9.2 (2017)
10-12-9.2. Levy for library purposes--Certain municipalities exempted. If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to ยง 14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the municipality.
Source: SL 1986, ch 90.
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