10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits. Source: SL 2003, ch 75, §1.
South Dakota Legal Code