Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-2.2 - Personal property defined for ad valorem taxation

S.D. Codified Laws § 10-4-2.2

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Current through the 2024 Legislative Session
Section 10-4-2.2 - Personal property defined for ad valorem taxation

Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property.

SDCL 10-4-2.2

SL 1992, ch 74, § 2; SL 1997, ch 51, § 2.