{"data":{"id":"us-sd/sdcl-46a-10a-118","jurisdiction":"us-sd","citation":"SDCL § 46A-10A-118","heading":"Assessment on real property.","body":"Any assessment on real property for the purposes set forth in §§ 46A-10A-98 to 46A-10A-123, inclusive or chapter 46A-11 is not subject to any real property tax freeze assessment under the provisions of chapter 10-6 or 10-6A.\nSource: SL 1997, ch 256, § 21.","path":["TITLE 46A. WATER MANAGEMENT","CHAPTER 46A-10A. COUNTY DRAINAGE"],"source_url":"https://sdlegislature.gov/Statutes/46A-10A-118","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"f124e8b12d2eb3209f5507e03e37b1f41538d96f91a9ad2261b49235c2486854","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-46a-10a-117","next":"us-sd/sdcl-46a-10a-119"},"notice":"GroundRules: Original legal text. Not legal advice."}