9-21A-6. Agricultural land annexed--Limitation on tax levy and assessed value.
52 words·~1 min read·
/sd/title-9/chapter-9-21/9-21a-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The ordinance shall determine that the tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county as long as the annexed agricultural land remains rural property as defined by this chapter.