SDCL § 10-52B-10 — New or amended tax ordinance--Effective date--Notice to department

Effective July 1, 2026
10-52B-10 . New or amended tax ordinance--Effective date--Notice to department.
Notwithstanding any other provision of law, any new ordinance, or amendment to an ordinance, enacted pursuant to this chapter, and any tax rate affected thereby, may go into effect only on January first or July first of a calendar year. The ordinance or amendment must be effective on the earlier of January first or July first following at least ninety days' notification by the governing body of the county to the secretary of the Department of Revenue that the ordinance or amendment has been enacted, unless the ordinance or amendment is suspended by operation of a referendum.
If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved, the effective date is the earlier of January first or July first following at least ninety days' notification by the county to the secretary of revenue that the ordinance or amendment has been approved.
Notification of the enactment or approval of the ordinance must be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary.