South Dakota Codified Laws 10-13-35.2. Districts’ taxing authority returned upon discontinuance of consolidation of services
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In the event that the consolidation of services, pursuant to § 10-13-35.1, is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by § 10-13-35 shall be returned to the original taxing district.
Terms Used In South Dakota Codified Laws 10-13-35.2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1996, ch 70, § 2.