South Dakota Statutes
§ 10-4-6.1 — Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
South Dakota § 10-4-6.1
This text of South Dakota § 10-4-6.1 (Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.) 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 § 10-4-6.1 (2026).
Text
Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal property tax.
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Related
Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
Western Air Lines, Inc. v. Hughes County
372 N.W.2d 106 (South Dakota Supreme Court, 1985)
First Federal Savings Bank v. Trolinger
441 N.W.2d 215 (South Dakota Supreme Court, 1989)
Sardakowski v. State of Texas
(D. South Dakota, 2024)
Legislative History
SL 1978, ch 72, §§ 2, 9; SL 1992, ch 80, § 14.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-6.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-6.1.