Limitation on delegation, transfer, or assignment of taxing authority

SDCL § 6-1-14 — under ACTS AND RECORDS OF LOCAL OFFICERS.

SDCL § 6-1-14

No governing body of any county, municipality, school district, township, or special taxing district may delegate, transfer, or assign its taxing authority to any commission, board, person, or corporate entity which is entirely or partly comprised of members not duly elected by the voters of said jurisdiction. Source: SL 1995, ch 265 , § 3.