South Dakota § 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
Full text of South Dakota South Dakota Codified Laws § 10-52-2.4 — Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation., with citation guidance and answers to common questions.
§ 10-52-2.4. Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two-thirds vote of the members of its governing body, adopt a non-ad valorem tax of one percent over and above the other limits allowed by this chapter.
The tax authorized by this section may be referred.
The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.
Source: SL 1981, ch 115.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-52-2.4
What does South Dakota Codified Laws § 10-52-2.4 cover?
Section 10-52-2.4 ("Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-52-2.4?
A common citation format is "South Dakota Codified Laws § 10-52-2.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-52-2.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.