South Dakota Codified Laws 10-6-157. Consideration of federal income tax credits in assessing property prohibited
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A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47, for the purpose of assessing any real property.
Terms Used In South Dakota Codified Laws 10-6-157
- 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 2009, ch 42, § 1, eff. Nov. 1, 2008; SL 2021, ch 44, §§ 42, 44.