A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19 . Source: SL 2026, ch 34 , § 9.
Capital improvement tax--Time required for subsequent tax
SDCL § 10-52-25, under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.
SDCL § 10-52-25