Chapter

UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

S.D. Codified Laws § 10-52-1— Non-ad valorem tax defined
S.D. Codified Laws § 10-52-1.1— Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
S.D. Codified Laws § 10-52-2— Imposition of tax--Conformance to state sales and use tax--Rate
S.D. Codified Laws § 10-52-2.1— 10-52-2.1. Repealed by SL 2002, ch 64, § 33
S.D. Codified Laws § 10-52-2.2— Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions
S.D. Codified Laws § 10-52-2.3— Imposition of both non-ad valorem tax and motor and use fuel tax prohibited
S.D. Codified Laws § 10-52-2.4— Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation
S.D. Codified Laws § 10-52-2.5— 10-52-2.5. Repealed by SL 2002, ch 64, § 34
S.D. Codified Laws § 10-52-2.6— 10-52-2.6. Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006
S.D. Codified Laws § 10-52-2.7— Materials incorporated in construction work--Restriction on application of rate increase
S.D. Codified Laws § 10-52-2.8— Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception
S.D. Codified Laws § 10-52-2.9— 10-52-2.9. Repealed by SL 2002, ch 64, § 36
S.D. Codified Laws § 10-52-2.10— Issuance of municipal non-ad valorem tax revenue bonds
S.D. Codified Laws § 10-52-2.11— Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition
S.D. Codified Laws § 10-52-3— Referendum procedure and scope--Continuing tax ordinances
S.D. Codified Laws § 10-52-4— State administration--Exception
S.D. Codified Laws § 10-52-5— Distribution of collections
S.D. Codified Laws § 10-52-5.1— Distribution of motor and use fuel collections
S.D. Codified Laws § 10-52-6— 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19
S.D. Codified Laws § 10-52-9— Effective date of ordinance
S.D. Codified Laws § 10-52-10— Refund of tax on capital assets used in manufacturing personal property for sale or lease
S.D. Codified Laws § 10-52-11— 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006
S.D. Codified Laws § 10-52-12— 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006
S.D. Codified Laws § 10-52-13— Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses
S.D. Codified Laws § 10-52-14— Transportation of property and passengers within single municipality subject to tax
S.D. Codified Laws § 10-52-15— Repealed
S.D. Codified Laws § 10-52-16— 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005
S.D. Codified Laws § 10-52-17— Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property
S.D. Codified Laws § 10-52-18— Timely filing of returns and payment of taxes--Extension--Penalty or interest
S.D. Codified Laws § 10-52-19— Capital improvement tax--Taxable gross receipts--Rate--Conformance
S.D. Codified Laws § 10-52-20— Capital improvement tax--Ordinance--Contents--Board approval--Referendum
S.D. Codified Laws § 10-52-21— Capital improvement tax--Referendum election--Notification and ballots--Vote requirement
S.D. Codified Laws § 10-52-22— Capital improvement tax--Special municipal fund
S.D. Codified Laws § 10-52-23— Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property
S.D. Codified Laws § 10-52-24— Capital improvement tax--Duration
S.D. Codified Laws § 10-52-25— Capital improvement tax--Time required for subsequent tax