SDCL Ch. 9-21A provides that lands that are rural in character, are used or usable for agriculture and are not developed for commercial, industrial or residential purposes, are not benefited to the same degree as other lands by municipal services financed by general taxation. Such land may be placed in a Rural Service District and will not be subject to municipal property tax until removed.
(Prior Code, § 16-1) (Ord. 936, passed 10-21-2002)