SDCL § 10-4-2.3: Portable livestock shelters not real property.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION
Real property as defined in § 10-4-2 does not include portable livestock shelters.
Collected 2026-09-03T15:18:56Z. Source file · JSON