Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - STATE AND LOCAL PROPERTY TAX LEVIES
Section 10-12-32.1 - Municipalities incorporated after January 1, 1984

S.D. Codified Laws § 10-12-32.1

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Current through the 2024 Legislative Session
Section 10-12-32.1 - Municipalities incorporated after January 1, 1984

If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty-five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality.

SDCL 10-12-32.1

SL 1998, ch 58, § 2.