Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52-3

Referendum procedure and scope--Continuing tax ordinances

Official textsdlegislature.gov

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and 9-20-10 . A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if:

# (1)

The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and

# (2)

The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.
Any amendment made by the municipality to comply with the provisions of chapter 10-45C , §§ 10-1-44.3 , 10-45-1 to 10-45-1 .4, inclusive, 10-45-2.3 , 10-45-3.4 , 10-45-5 , 10-45-5 .3, 10-45-8 , 10-45-24 , 10-45-30 , 10-45-61 , 10-45-1 08 and 10-45-1 09, 10-46-1 , 10-46-1 7.6, 10-52-2 , 10-52-2 .10, 10-52-3 , 10-52-9 , 10-52-13 , 10-52-14 , and 10-59-27 or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § 9-20-19 and is not subject to referendum.

Last amended: Source: SL 1969, ch 190 , § 6; SL 1992, ch 60 , § 2; SL 2002, ch 64 , § 37; SL 2003, ch 61 , § 17; SL 2021, ch 49 , § 12.

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 Repealed by SL 2001, ch 56, §§ 18, 19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 Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3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 Repealed by SL 2002, ch 64, § 41, as amended by SL…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 Repealed by SL 2002, ch 64, § 42, as amended by SL…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 →