9-21A-1.Legislative intent and purpose.
It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S. D. Const., Art. XI, §2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation consistent with the provisions herein.
Source: SL 1972, ch 68, §1; SL 1974, ch 73, §1; SL 1994, ch 68, §1.