§ 18.44.020. Classification—Effective date.

Latest version.

Any new residential structure, or any addition to or renovation of an existing structure, located within a redevelopment neighborhood established pursuant to SDCL 10-6-56, which new structures or additions or renovations have a true and full value of fifteen thousand dollars or more, added to real property are specifically classified for the purpose of taxation. All real property qualifying under this chapter not completed before January 1, 1993, as determined by the director of equalization, shall be classified in the manner prescribed in this chapter.

(Ord. 1721 (part), 1994).

(Ord. No. 2157-18-71, 3-9-2015)

                    
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