Non - ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax. Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.
Non - ad valorem tax defined
SDCL § 10-52-1 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.
SDCL § 10-52-1