South Dakota Codified Laws 10-52-1. Non-ad valorem tax defined
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Non–ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.
Terms Used In South Dakota Codified Laws 10-52-1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.