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

SDCL § 10-6-136: Centrally assessed operating property classified--Percentage of value at which equalized.

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

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.

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

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