§ 10-52-1 Non-ad valorem tax defined
§ 10-52-2 Imposition of tax–Conformance to state sales and use tax–Rate
§ 10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities–Rate–Exemptions
§ 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited
§ 10-52-2.4 Additional non-ad valorem tax authorized–Prerequisites–Adoption–Referendum–Limitation
§ 10-52-2.7 Materials incorporated in construction work–Restriction on application of rate increase
§ 10-52-2.8 Alcoholic beverage sales–Non-ad valorem tax prohibited–Exception
§ 10-52-2.10 Issuance of municipal non-ad valorem tax revenue bonds
§ 10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport–Manner of imposition
§ 10-52-3 Referendum procedure and scope–Continuing tax ordinances
§ 10-52-4 State administration–Exception
§ 10-52-5 Distribution of collections
§ 10-52-5.1 Distribution of motor and use fuel collections
§ 10-52-9 Effective date of ordinance
§ 10-52-10 Refund of tax on capital assets used in manufacturing personal property for sale or lease
§ 10-52-13 Municipality to report boundary changes to secretary of revenue–Effective date of changes–Changes to streets and addresses
§ 10-52-14 Transportation of property and passengers within single municipality subject to tax
§ 10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property
§ 10-52-18 Timely filing of returns and payment of taxes–Extension–Penalty or interest
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2