34-31A-28. Fire protection payments by tax-exempt organizations--Minimum--Assessment.Any club, lodge, chapter, charitable home, dormitory, state or county fair association, or like organization located within a rural fire protection district and outside the boundaries of any municipality, shall pay to the board of directors of the district annually for fire protection such amount as may be agreed upon, but not less than twenty-five percent of the amount which would be levied against such property under the provisions of this chapter if such property were subject to such levy. For the purposes of this section, such property shall be assessed by the director of equalization of the county in which such property lies, or by his deputies. Source: SL 1971, ch 208, §15; SL 1976, ch 224, §3.
South Dakota Legal Code