S.D. Const. art. XI, § 10

Special assessments for local improvements--Taxes for municipal purposes. The Legislature may vest the corporate authority of cities, towns and villages, with power to make local improvements by special taxation of contiguous property or otherwise. For all corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such tax shall be uniform in respect to persons and property within the jurisdiction of the body levying the same. History: Amendment proposed by SL 1921, ch 148, rejected Nov., 1922.