§ 10-52-1 "Non-ad valorem tax" defined.

SD Codified L § 10-52-1 (2019) (N/A)
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10-52-1. "Non-ad valorem tax" defined. Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.

Source: SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.