59 chapters · 1,226 sections in this title.
SDCL § 9-21A-1 Legislative intent and purpose
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It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S.D. Const., Art. XI, § 2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation c…
SDCL § 9-21A-10 Platting or construction in rural district--Report--Transfer to urban district
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Whenever any parcel of land, owned by one person or by two or more persons jointly or in common at the time of its inclusion in the rural service district, is platted, in whole or in part, and whenever application is made for a permit for the construction of a commercial, industr…
SDCL § 9-21A-11 Filing ordinance, amendment, or order with county auditor
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A certified copy of every ordinance, amendment, and order adopted or entered pursuant to this chapter shall be filed with the county auditor before it becomes effective. Source: SL 1972, ch 68 , § 9.
SDCL § 9-21A-12 Certification of tax levy to county auditor--Allocation and spread of levies
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The amount of taxes levied each year by each municipality shall be certified to the county auditor in the manner now or hereafter provided by law. Taxes levied for payment of bonds shall continue to be spread upon all taxable property within the boundaries of the municipality in …
SDCL § 9-21A-2 Definition of terms
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Terms as used in this chapter mean: (1) "Municipality," all municipalities as defined by § 9-2-1 ; (2) "Rural property," all platted or unplatted property not developed for commercial, industrial, or urban residential purposes within the corporate limits of municipalities and pla…
SDCL § 9-21A-3 Establishment of urban service district and rural service district by ordinance
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The governing body of any municipality may by ordinance divide the area within its corporate limits into an urban service district and a rural service district, constituting separate taxing districts for the urban and rural property classified for such purposes by this chapter an…
SDCL § 9-21A-4 Rural service district--Lands included
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The rural service district shall include only such platted or unplatted lands as in the judgment of the governing body at the time of the adoption of the ordinance are rural in character, are used or usable for agriculture, and are not developed for commercial, industrial, or urb…
SDCL § 9-21A-5 Urban service district--Lands included
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The urban service district shall include all lands within the boundaries of the municipality which are not included in the rural service district. Source: SL 1972, ch 68 , § 4.
SDCL § 9-21A-6 Agricultural land annexed--Limitation on tax levy and assessed value
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The ordinance shall determine that the tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county as long as the annexed agricultural land remain…