South Dakota § 34-31A-28 - Fire protection payments by tax-exempt organizations--Minimum--Assessment.

Full text of South Dakota South Dakota Codified Laws § 34-31A-28 — Fire protection payments by tax-exempt organizations--Minimum--Assessment., with citation guidance and answers to common questions.

§ 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.

Source: official South Dakota text · Last verified 2026-08-27

Frequently Asked Questions About South Dakota § 34-31A-28

What does South Dakota Codified Laws § 34-31A-28 cover?

Section 34-31A-28 ("Fire protection payments by tax-exempt organizations--Minimum--Assessment.") 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 § 34-31A-28?

A common citation format is "South Dakota Codified Laws § 34-31A-28" (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 § 34-31A-28 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.