Repealed by SL 2002, ch 64 , § 33

SDCL § 10-52-2.1 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.

SDCL § 10-52-2.1

10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions. 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. 10-52-2.4 Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation. 10-52-2.5