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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 06 - Annual Assessment Of Property > Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.

10-6-34.1. Centrally assessed operating property classified--Percentage of value at which equalized. 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.

Source: SL 1978, ch 72, § 14; SL 1990, ch 73.

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