South Dakota Codified Laws 10-13-35.7. Rural fire protection district–Decrease of revenue payable from real property taxes–Effect
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Any rural fire protection district may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.8 and 10-13-35.9.
Terms Used In South Dakota Codified Laws 10-13-35.7
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2004, ch 85, § 1.