The county auditor shall distribute federal and state payments in lieu of tax proceeds in the same manner as taxes are distributed.
S.D. Codified Laws § 5-11-6
Distribution of payments in lieu of taxes
Applied in 5 court decisions — leading case Lawrence County South Dakota v. State of South Dakota 40-2 (1982)
Most recently applied in Dahme Construction Co. v. Web Water Development Ass'n (April 1989)
Source: SL 1965, ch 256, § 5; SL 1977, ch 47, § 2; SL 1979, ch 33, § 1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.