South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-52B-5 — Ordinance to impose tax--Referendum--No emergency clause
Effective July 1, 2026
10-52B-5 . Ordinance to impose tax--Referendum--No emergency clause.
An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A .
An ordinance adopted pursuant to this chapter does not constitute an action necessary for the immediate preservation of the public peace, health, or safety, or for the support of the county government and its existing public institutions.
Source: official text