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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-6-120: Property not used for agriculture separately assessed.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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