§ 37.023 INTERPRETATION.

   It is declared to be the intention of this subchapter and the taxes levied under this subchapter that the subchapter shall be interpreted and construed in the same manner as all sections of the state use tax, SDCL ch. 10-46, and acts amendatory thereof, and that this shall be considered as a similar tax except for the rate of that tax.

(1992 Code, § 39-49) (Ord. 51-79, passed 6-4-1979)

URBAN AND RURAL SERVICE DISTRICTS

§ 37.035 SERVICE DISTRICTS ESTABLISHED.

   Pursuant to the authority granted in SDCL ch. 9-21A, the city is hereby divided in area into an urban service district and a rural service district constituting separate taxing districts for the purpose of levying all city ad valorem property taxes, except those levied for the payment of bonds.

(1992 Code, § 39-80) (Ord. 89-84, passed 5-21-1984)

§ 37.036 RURAL SERVICE DISTRICT; CRITERIA FOR LANDS INCLUDED.

   The rural service district shall include only those platted or unplatted lands as in the judgment of the city council are rural in character, are used or usable for agriculture, and are not developed for commercial, industrial or urban residential purposes. The rural service district may include lands which are not contiguous to one another.

(1992 Code, § 39-81) (Ord. 89-84, passed 5-21-1984)

§ 37.037 RURAL SERVICE DISTRICT; LANDS DESCRIBED.

   The rural service district shall consist of those (platted) or (unplatted) or (both) lands described in § 37.038, all of which lands are rural in character, are used or usable for agriculture, and are not developed for commercial, industrial or urban residential purposes.

(1992 Code, § 39-82) (Ord. 89-84, passed 5-21-1984; Ord. 65-09, passed 7-6-2009)

§ 37.038 LANDS INCLUDED IN RURAL SERVICE DISTRICT.

   1)   SE1/4 NW1/4 S of I-90 and S1/2 NE1/4 S I-90 and W of I-29 and NE1/4 SE1/4 W of I-29 Unplatted 25-102-50, Minnehaha County, SD;

   2)   Tract 2 (ex Redstone Village Addition) Cloverleaf Addition and Tract 1 Cloverleaf Addition 30-102-49 to the City of Sioux Falls, Minnehaha County, SD;

   3)   SE1/4 NW1/4 (ex H1 and H2) and NE1/4 SW1/4 (ex Skyline Heights and H2) and (ex Redstone Village Addition) Unplatted 30-102-49, Minnehaha County, SD;

   4)   Tract 1 Great Meadow Addition to the City of Sioux Falls, 30-102-49, Minnehaha County, SD;

   5)   SE1/4 (ex H1, H3, H4, H5, H6, H7, H8, H9 and ex Pinnacle Point Addition) 36-102-50, Minnehaha County, SD;

   6)   SW1/4 (ex Green Hills Addition and H1, H2, H3, H4(1), H4(2) and H5) 36-102-50, Minnehaha County, SD;

   7)   W1/2 vacated S. Markey Ave. Lying Adj. and vacated N. Potter Ave. from vacated W. Thelin St. 213' N Lying Adj. and N1/2 N1/2 (ex Lot H1, H2, H3 and H4 and ex Thelin Addition and ex Thelin Business Center Addition) 1-101-50, Minnehaha County, SD;

   8)   Tract 1 (ex Lots H1, H2 and H3) North Ridge Addition to the City of Sioux Falls 1-101-50, Minnehaha County, SD;

   9)   N1/2 NW1/4 including FE1, FE2, FE3 (ex Lots H1, H2, H3 and H4 and ex Sanford Sports Complex South Addn) 6-101-49 Sioux Falls City Unplatted, Minnehaha County, SD;

   10)   N1/2 NE1/4 including FE1 (ex 2.24 acres SE Corner and Lot E-1 Co. Aud. Sub. and ex H1 and ex Sanford Sports Complex South Addn) 6-101-49 Sioux Falls City Unplatted, Minnehaha County, SD;

   11)   S1/2 NE1/4 (ex 26.25 A SE corner and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   12)   N1/2 SW1/4 including FE1, FE2 and FE3 (ex Lot H1, H2, H2, H3 and ex S360' E755' W863' and ex Sencore Addition and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   13)   NW1/4 SE1/4 (ex 15.45 acres SE1/4 and ex Sanford Sports Complex South Addn) 6-101-49, Minnehaha County, SD;

   14)   NW1/4 NW1/4 (ex H1, H2, H2, H3, H3 and Ex. Legacy Farm North Addition) Unplatted 13-101-50, Minnehaha County, SD;

   15)   SW1/4 NW1/4 (ex W200' and ex E363' W558' S420' and ex Lot H3 and Ex. Legacy Farm North Addition) 13-101-50, Minnehaha County, SD;

   16)   NE1/4 NW1/4 (ex Lot H-1 and H3 and Legacy Farm North 2nd Addn) and Lot A in Lot H1 E1/2 NW1/4 13-101-50, and Lot A in Lot H1 SW1/4 12-101-50, Minnehaha County, SD;

   17)   SE1/4 NW1/4 (ex Lot H2 and Legacy Farm North 2nd Addn) and NE1/4 SW1/4 (ex Railway and Rd and ex Lot H1 and H2 and Ex. Legacy Farm North Addition) and Pt NE1/4 (ex Lot H2 and H3) W of I-29, 13-101-50, Minnehaha County, SD;

   18)   N3/4 SE1/4 East of I-229 (ex Wexford Addn), 3-101-49, Minnehaha County, SD;

   19)   N1/2 Vac E. 34th St. N. and Vac Section Line ROW Lying Adj. and NW1/4 (ex H-1, H-2, H-3, and Wexford Addn) 2-101-49, Minnehaha County, SD;

   20)   NE1/4 (ex H1 and ex E810.15' S727.91') but including E280' S316.96' SE1/4 NE1/4 Unplatted 2-101-49, Minnehaha County, SD;

   21)   Part NE1/4 S and E Railroad and E1/2 SE1/4 including Lot PE1 (ex Ry, R-1, R-2, and Loap Addition and ex H Lots and ex Tract 1 Lined Snake Addition) 36-102-49, Minnehaha County, SD;

   22)   Tract 2 Pana Tracts (ex Pana Addition and ex Lot H2) SW1/4 and Gov't. Lots 3 and 4, 8-100-50, Lincoln County, SD;

   23)   E1/2 (ex Lots H1, H2 and Leih's Addition) Rolling Hill's Subd, (ex Lot H-1 and part sold E1/2) 8-100-50, Lincoln County, SD;

   24)   NE1/4 (ex RR ROW and ex Lots H-1, H-2 and H-3 Therin, and ex Sanford Research Park Addn) 18-100-50, Lincoln County, SD;

   25)   N1/2 SE1/4 (ex Lot H1 and H4 and Sanford Research Park Addn) 18-100-50, Lincoln County, SD;

   26)   W650' (ex N1005' and Lot H-1) N1/2 NW1/4, 17-100-50, Lincoln County, SD;

   27)   Tract 1 Sherr-Al Estates Addition to the City of Sioux Falls, 17-100-50, Lincoln County, SD;

   28)   N1/2 S1/2 NW1/4 (Ex Lot H1) 17-100-50, Lincoln County, SD;

   29)   S1/2 S1/2 NW1/4 and N1/2 SW1/4 and N13' of W559' of E384' S1/2 SW1/4 (ex Lot H1) 17-100-50, Lincoln County, SD;

   30)   Tract 5 Beal's Addition to the City of Sioux Falls, 17-100-50, Lincoln County, SD;

   31)   NW1/4 (ex H1, H2 and Tract A Prairie View Addition and Avera McKennan South) 16-100-50, Lincoln County, SD;

   32)   N1/2 SE1/4 (ex E525' N275' and ex W495' E1020' N395' NE1/4 SE1/4 and ex W185' E525' S120' N395' NE1/4 SE1/4) and (ex South Cliff Grasslands Addition) and N570' SE1/4 SE1/4 14-100-50 ex W495' E1020' N395' NE1/4 SE1/4 and ex W185' E525' S120' N395' NE1/4 SE1/4) 14-100-50, Lincoln County, SD;

   33)   S1344.99' NE1/4 (ex E50' Marion Rd ROW and ex H-lots and University Hills Addition), and a portion of Vac Northview Lane ROW by Res 25-23 Lying Adj to 35-102-50, Minnehaha County, SD;

   34)   Tract 1 Golden Triangle Addition to the City of Sioux Falls, 8-100-50, Lincoln County, SD;

   35)   NE1/4 SW1/4 (ex I-29 Lake Park Addition) 24-101-50, Minnehaha County, SD;

   36)   E1/2 SW1/4 (ex Nelson's Addition) and W1/2 SE1/4 (ex Nelson's Addition and H Lots) and W30 Acres (ex H-1) SE1/4 SE1/4 32-101-48, Minnehaha County, SD;

   37)   SW1/4 NW1/4 and W1/2 SW1/4 (ex Krull’s Tracts and ex H-1, H-2, H-3) 32-101-48, Minnehaha County, SD;

   38)   SE1/4 (ex Majestic Village Addn & ex Krull's Addition and ex Lynx Addn and ex Lots A Inlot H1, H-1 thru H10) 31-101-48, Minnehaha County, SD;

   39)   Lots 1-10 Block 1 and Lots 1-7 Block 2 Fernyhoughs Addition and E Pt. Tract 2 NW1/4 (ex. H1) and Tract 1 NW1/4 (ex. 1.08 RD and ex. E Lots) and NW1/4 NE1/4 (ex. H1 and H2) and NW1/4 SW1/4 NE1/4 and N1/2 NE1/4 SW1/4 NE1/4 and E portion Lot E1 N1/2 NW1/4 and Lot E1 Tracts 1 and 2 CAS NW1/4, 10-101-49, Minnehaha County, SD;

   40)   SW1/4 SW1/4 (ex. Oliver Tract and Hein's Addition and ex. S1/2 Gov't. Lot 2 W of Hein's Addition and N of ROW of Tract 1) unplatted 18-101-48 and Tract 1 and N150' W300' Tract 3 Oliver's Tracts SW1/4 SW1/4 unplatted 18-101-48 and ICR abandoned ROW SW1/4 unplatted 18-101-48 and Tracts 1, 2 and 5 Hein's Addition all within 18-101-48, Minnehaha County, SD;

   41)   Government Lots 1 and 2 (ex Lots H1 and H2 and Lot P1) in the SE1/2 NE1/4, 9-100-49, Lincoln County, SD;

   42)   Tract 1, Nelson's Addition, 32-101-48, Minnehaha County, SD;

   43)   Tracts 1 and 3, Shields 1st Addition in Government Lot 4 and Tract 1, and Reiter Addn Tract 1, 7-100-49 and Shield's 2nd Addition in Government Lots 3 and 4, ex. H-1 and ex Rowe on 57th Addn, in the NW1/4, 7-100-49, Lincoln County, SD;

   44)   S1/2 Vac E 34th St N and Vac Section Line Row Lying Adj and S1/2 (Ex Wexford Addn and Ex Platted Pts and H-1 and H-2) 2-101-49, and Tract 14 Rogness Addn S1/2 S1/2 S1/2 03-101-49, Minnehaha County, SD;

   45)   Government Lot 3 NW1/4 and the N1/2 NE1/4 SW1/4 of 8-100-49 (except .05 acres road and Lot H-1 and Harvest Creek Addn);

   46)   The remainder of the North 1,463' of the W1/2 NE1/4; the NE1/4 NE1/4 18-100-49 Lincoln County, SD.

(1992 Code, § 39-82A) (Ord. 65-09, passed 7-6-2009; Ord. 111-09, passed 12-21-2009; Ord. 75-10, passed 11-1-2010; Ord. 27-11, passed 5-2-2011; Ord. 95-11, passed 12-19-2011; Ord. 80-16, passed 7-5-2016; Ord. 111-17, passed 11-21-2017; Ord. 9-20, passed 2-3-2020; Ord. 99-21, passed 9-7-2021; Ord. 16-23, passed 3-21-2023; Ord. 34-24, passed 4-16-2024)

§ 37.039 LANDS INCLUDED IN URBAN SERVICE DISTRICT.

   The urban service district shall include all lands within the boundaries of the city which are not included in the rural service district.

(1992 Code, § 39-83) (Ord. 89-84, passed 5-21-1984)