Statutes, codes, and regulations
South Dakota Codified Laws
Title 9 - MUNICIPAL GOVERNMENT
Chapter 55 - BUSINESS IMPROVEMENT DISTRICTS
Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment

S.D. Codified Laws § 9-55-20

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Current with legislation signed by the governor on or before 3/6/2024
Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment

Upon abolishment of a district, any proceeds of the occupation tax or the special assessment, or assets acquired with such proceeds, are subject to disposition as the governing body shall determine.

SDCL 9-55-20

SL 1986, ch 81, § 20.