South Dakota Codified Laws — Title 10 (Taxation)

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

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.

Last amended: Source: SL 1978, ch 72 , § 14; SL 1990, ch 73 ; SDCL § 10-6-34.1; SL 2021, ch 44 , § 44.

Source: official text