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.
South Dakota Legal Code
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.