Section 10-6-35.21 - New nonresidential agricultural structures and additions specifically classified for taxpurposes. - South Dakota Statutes

10-6-35.21. New nonresidential agricultural structures and additions specifically classified for tax purposes. Any new nonresidential agricultural structure, or addition to an existing structure, which new structure or addition has a true and full value of ten thousand dollars or more, added to real property is specifically classified for the purpose of taxation.

Source: SL 1987, ch 84, § 2; SL 1989, ch. 82, § 41; SL 2000, ch 42, § 14.