Notwithstanding SDCL § 9-19-13, any new ordinance or amendment to an ordinance enacted under the authority of this chapter and any tax rate affected thereby, can only be effective on January 1 or July 1 of a calendar year. The ordinance or amendment shall be effective on the earlier of January 1 or July 1 following at least 90 days’ notification by the city to the Secretary of Revenue that the ordinance or amendment has been enacted.
(Prior Code, § 16-82) (Ord. 634, passed 3-21-1988; Ord. 721, passed 4-6-1992; Ord. 929, passed 8-19-2002)