GroundRules
SDCL § 10-4-5: Valuation of land containing artesian well.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION
The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells.
Collected 2026-09-03T15:18:56Z. Source file · JSON