S.D. Codified Laws § 10-52-1

Current through the 2024 Legislative Session

Section 10-52-1 - Non-ad valorem tax defined

Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.

SDCL 10-52-1

SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.