Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY
Section 10-6-136 - Centrally assessed operating property classified-Percentage of value at which equalized

S.D. Codified Laws § 10-6-136

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Current through the 2024 Legislative Session
Section 10-6-136 - Centrally assessed operating property classified-Percentage of value at which equalized

All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.

SDCL 10-6-136

SL 1978, ch 72, § 14; SL 1990, ch 73; SL 2021, ch 44, § 44.