Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.
S.D. Codified Laws § 10-52-1
Non-ad valorem tax defined
Source: SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.