South Dakota Codified Laws 10-6-136. Centrally assessed operating property classified–Percentage of value at which equalized
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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.
Terms Used In South Dakota Codified Laws 10-6-136
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1978, ch 72, § 14; SL 1990, ch 73; SL 2021, ch 44, § 44.