South Dakota Codified Laws — Title 10 (Taxation)
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.
Source: view the official text
In this chapter (40 sections)
- 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
- 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
- 10-52-13 · Municipality to report boundary changes to secretary of…
- 10-52-14 · Transportation of property and passengers within single…
- 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
- 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
- 10-52-18 · Timely filing of returns and payment of…
- 10-52-19 · Capital improvement tax--Taxable gross…
- 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
- 10-52-21 · Capital improvement tax--Referendum election--Notification…
- 10-52-22 · Capital improvement tax--Special municipal fund
- 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
- 10-52-24 · Capital improvement tax--Duration
- 10-52-25 · Capital improvement tax--Time required for subsequent tax
- 10-52A-1 · Definitions
- 10-52A-2 · Additional municipal non-ad valorem tax…
- 10-52A-3 · Department to administer tax
- 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
- 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
- 10-52A-6 · Applicability of certain other provisions
- 10-52A-7 · Promulgation of rules--Scope
- 10-52A-8 · Penalties for violations
- 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
- 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
- 10-52A-11 · Administration of taxes--Forms and rules--Records
- 10-52A-12 · Moneys received credited to special municipal tax…
- 10-52A-13 · Ordinance or amendment enacted under…
- 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
- 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
- 10-52B-2 · Property tax reduction fund--Tax moneys deposited
- 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
- 10-52B-4 · Ordinance to impose tax--Contents
- 10-52B-5 · Ordinance to impose tax--Referendum--No emergency clause
- 10-52B-6 · Ordinance to impose tax--Initiated measure
- 10-52B-7 · Gross receipts--Exclusion of taxes
- 10-52B-8 · Administration of tax--Forms--Promulgation of rules--Records
- 10-52B-9 · Moneys collected by department--Transfer to county property…
- 10-52B-10 · New or amended tax ordinance--Effective date--Notice to…
- 10-52B-11 · Person subject to tax--Duty to file and remit taxes
- 10-52B-12 · Exemption--Construction work entered into prior to tax