Ordinance to impose tax--Referendum--No emergency clause

SDCL § 10-52B-5 — under COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION.

SDCL § 10-52B-5

An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A . An ordinance adopted pursuant to this chapter does not constitute an action necessary for the immediate preservation of the public peace, health, or safety, or for the support of the county government and its existing public institutions. Source: SL 2026, ch 55 , § 9. Effective July 1, 2026