Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52-20

Capital improvement tax--Ordinance--Contents--Board approval--Referendum

Official textsdlegislature.gov

Effective July 1, 2026
10-52-20 . Capital improvement tax--Ordinance--Contents--Board approval--Referendum.
To impose a tax pursuant to § 10-52-19 , the governing body of a municipality shall specify in the ordinance the purpose of, and the minimum amount to be generated from, the tax. The governing body shall submit the ordinance to the capital improvement board of the municipality, established pursuant to § 9-12-22 .
If the capital improvement board, by a majority vote, approves the ordinance, the governing body must submit the question of the imposition of the tax to the voters of the municipality at the next regular or special election of the municipality.

Last amended: Source: SL 2026, ch 34 , § 4.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-52-1 · Non-ad valorem tax defined
  2. 10-52-2 · Imposition of tax--Conformance to state sales and use…
  3. 10-52-3 · Referendum procedure and scope--Continuing tax ordinances
  4. 10-52-4 · State administration--Exception
  5. 10-52-5 · Distribution of collections
  6. 10-52-6 · 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19
  7. 10-52-8 · 10-52-8. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3
  8. 10-52-9 · Effective date of ordinance
  9. 10-52-10 · Refund of tax on capital assets used in manufacturing…
  10. 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
  11. 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
  12. 10-52-13 · Municipality to report boundary changes to secretary of…
  13. 10-52-14 · Transportation of property and passengers within single…
  14. 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
  15. 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
  16. 10-52-18 · Timely filing of returns and payment of…
  17. 10-52-19 · Capital improvement tax--Taxable gross…
  18. 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
  19. 10-52-21 · Capital improvement tax--Referendum election--Notification…
  20. 10-52-22 · Capital improvement tax--Special municipal fund
  21. 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
  22. 10-52-24 · Capital improvement tax--Duration
  23. 10-52-25 · Capital improvement tax--Time required for subsequent tax
  24. 10-52A-1 · Definitions
  25. 10-52A-2 · Additional municipal non-ad valorem tax…
  26. 10-52A-3 · Department to administer tax
  27. 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
  28. 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
  29. 10-52A-6 · Applicability of certain other provisions
  30. 10-52A-7 · Promulgation of rules--Scope
  31. 10-52A-8 · Penalties for violations
  32. 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
  33. 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
  34. 10-52A-11 · Administration of taxes--Forms and rules--Records
  35. 10-52A-12 · Moneys received credited to special municipal tax…
  36. 10-52A-13 · Ordinance or amendment enacted under…
  37. 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
  38. 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
  39. 10-52B-2 · Property tax reduction fund--Tax moneys deposited
  40. 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
Full table of contents →