SDCL § 10-52B-2 — Property tax reduction fund--Tax moneys deposited

Effective July 1, 2026
10-52B-2 . Property tax reduction fund--Tax moneys deposited.
All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3 .