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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
Universal Citation: SD Codified L § 10-52-2.11 (2017)
10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition. Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.
Source: SL 2003, ch 75, ยง 1.
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