South Dakota Statutes

§ 10-4-5 — Valuation of land containing artesian well.

South Dakota § 10-4-5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-5 (Valuation of land containing artesian well.) 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 § 10-4-5 (2026).

Text

The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells.

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Legislative History

SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.

Nearby Sections

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Bluebook (online)
South Dakota § 10-4-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-5.