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2021 South Dakota Codified Laws
Title 6 - Local Government Generally
Chapter 01 - Acts and Records of Local Officers
Section 6-1-14 - Limitation on delegation, transfer, or assignment of taxing authority.
Universal Citation: SD Codified L § 6-1-14 (2021)
6-1-14. Limitation on delegation, transfer, or assignment of taxing authority.
No governing body of any county, municipality, school district, township, or special taxing district may delegate, transfer, or assign its taxing authority to any commission, board, person, or corporate entity which is entirely or partly comprised of members not duly elected by the voters of said jurisdiction.
Source: SL 1995, ch 265, ยง3.
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