{"data":{"id":"us-sd/sdcl-10-4-2.3","jurisdiction":"us-sd","citation":"SDCL § 10-4-2.3","heading":"Portable livestock shelters not real property.","body":"Real property as defined in § 10-4-2 does not include portable livestock shelters.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-2.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e2c3fbcca1b421c08b1b6a3af21a950cbbc47a2377bddcf16702d96b1f541f34","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-2.2","next":"us-sd/sdcl-10-4-2.4"},"notice":"GroundRules: Original legal text. Not legal advice."}