South Dakota Codified Laws 9-55-2. Imposition of special assessment or general business license and occupation tax
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Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.
Terms Used In South Dakota Codified Laws 9-55-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1986, ch 81, § 2; SL 2003, ch 47, § 2.