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Home » US Law » 2022 South Dakota Codified Laws » Title 7 - Counties » Chapter 08 - County Commissioners » Section 7-8-40 – Conditions of public works program for payment of property taxes–Participation.

7-8-40. Conditions of public works program for payment of property taxes–Participation.

Any program created by a county pursuant to §7-8-39 shall establish the conditions under which such work is conducted and how the income from such employment is to be applied to a person’s property taxes. The program may include any unit of government within the county. The conditions the county establishes shall include a direct transfer of revenue between units of government in lieu of property tax abatements or actual payments to individuals. Any person may elect not to participate in the program.

Source: SL 1994, ch 65, §2.