S.D. Admin. R. 64:27:01:17

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:27:01:17 - Special assessments

Special assessments levied by local governments shall be deducted as are all local taxes.

S.D. Admin. R. 64:27:01:17

2 SDR 21, effective 9/18/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.2(11).