{"data":{"id":"us-sd/sdcl-10-4-1","jurisdiction":"us-sd","citation":"SDCL § 10-4-1","heading":"Property generally subject to taxation.","body":"All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed in chapter 10-6.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a41e6a9b9cbc0004d9dbc7b8db2f0cfa52e913d948c2e7ba24733ffe7eee6ad5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-41","next":"us-sd/sdcl-10-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}