South Dakota Codified Laws 10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction
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Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use.
Terms Used In South Dakota Codified Laws 10-46E-5
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Source: SL 2006, ch 58, § 5, eff. Apr. 1, 2006; SL 2015, ch 67, § 5.