Statutes, codes, and regulations
South Dakota Codified Laws
Title 9 - MUNICIPAL GOVERNMENT
Chapter 55 - BUSINESS IMPROVEMENT DISTRICTS
Section 9-55-2 - Imposition of special assessment or general business license and occupation tax

S.D. Codified Laws § 9-55-2

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Current with legislation signed by the governor on or before 3/6/2024
Section 9-55-2 - Imposition of special assessment or general business license and occupation tax

Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.

SDCL 9-55-2

SL 1986, ch 81, § 2; SL 2003, ch 47, §2.