S.D. Codified Laws § 9-21A-3
Current through the 2024 Legislative Session
The governing body of any municipality may by ordinance divide the area within its corporate limits into an urban service district and a rural service district, constituting separate taxing districts for the urban and rural property classified for such purposes by this chapter and for purposes of all the municipal ad valorem property taxes, except those levied for the payment of bonds.
SDCL 9-21A-3