{"data":{"id":"us-sd/sdcl-10-43-23.3","jurisdiction":"us-sd","citation":"SDCL § 10-43-23.3","heading":"Average value determination.","body":"The average value of property shall be determined by averaging the values at the beginning and ending of the tax period if reasonably required to reflect properly the average value of the financial institution's property.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-23.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0c0be9fca1960be86586c0a2b67442353de7e9085cf3ec31b9a879fbf7009828","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-23.2","next":"us-sd/sdcl-10-43-24"},"notice":"GroundRules: Original legal text. Not legal advice."}