S.D. Codified Laws § 9-55-2

Current through the 2024 Legislative Session
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.