South Dakota Codified Laws 10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality

Current as of: 2023 | Check for updates | Other versions

Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.