SDCL § 10-52-24 — Capital improvement tax--Duration

Effective July 1, 2026
10-52-24 . Capital improvement tax--Duration.
Subject to the notification requirements provided in § 10-52-9 , an ordinance enacted pursuant to §§ 10-52-19 to 10-52-21 , inclusive, and any tax rate affected thereby, remain effective until the last day of a calendar quarter that is at least ninety days after notification by the municipality to the secretary of revenue, and occurring on the earlier of:
(1) Sixty months after the enactment of the ordinance; or
(2) June thirtieth or December thirty-first of the year in which the municipality collects the minimum amount of money specified in the ordinance, pursuant to § 10-52-20 .