South Dakota Statutes
§ 10-4-1 — Property generally subject to taxation.
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 .
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South Dakota § 10-4-1 (Property generally subject to taxation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Sioux Valley Hospital Ass'n v. State
519 N.W.2d 334 (South Dakota Supreme Court, 1994)
South Dakota Education Association v. Dromey
188 N.W.2d 833 (South Dakota Supreme Court, 1971)
Rushmore Shadows, LLC v. Pennington County Board of Equalization
2013 SD 73 (South Dakota Supreme Court, 2013)
Freeman Community Hospital & Nursing Home v. Hutchinson County
2001 SD 112 (South Dakota Supreme Court, 2001)
PICKEREL LAKE v. DAY COUNTY, SOUTH DAKOTA
2020 S.D. 72 (South Dakota Supreme Court, 2020)
Legislative History
SL 1897, ch 28, § 2; RPolC 1903, § 2053; RC 1919, § 6667; SDC 1939, § 57.0310; SL 1992, ch 80, § 11.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.