South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52-1 — Non-ad valorem tax defined

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.

Last amended: Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.