South Dakota Codified Laws 10-43-23.3. Average value determination
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The average value of property shall be determined by averaging the values at the beginning and ending of the tax period if reasonably required to reflect properly the average value of the financial institution’s property.
Terms Used In South Dakota Codified Laws 10-43-23.3
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1977, ch 96, § 8.