SDCL § 10-52-25 — Capital improvement tax--Time required for subsequent tax

Effective July 1, 2026
10-52-25 . Capital improvement tax--Time required for subsequent tax.
A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19 .