South Dakota Codified Laws 58-29C-59. Association’s tax exemption status
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The association shall be exempt from payment of all fees and all taxes levied by this state or any of its subdivisions, except taxes levied on real property.
Terms Used In South Dakota Codified Laws 58-29C-59
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when used in context signifying a jurisdiction other than the State of South Dakota, a state, the District of Columbia, a territory, commonwealth, or possession of the United States of America, or a province of the Dominion of Canada. See South Dakota Codified Laws 58-1-2
Source: SL 2003, ch 252, § 16.