South Dakota Statutes
§ 10-4-2.2 — Personal property defined for ad valorem taxation.
South Dakota § 10-4-2.2
This text of South Dakota § 10-4-2.2 (Personal property defined for ad valorem taxation.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-4-2.2 (2026).
Text
Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property.
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Legislative History
SL 1992, ch 74, § 2; SL 1997, ch 51, § 2.
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Bluebook (online)
South Dakota § 10-4-2.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-2.2.