South Dakota Statutes
§ 10-43-23.2 — Valuation of property owned or rented--Net annual rental rate.
South Dakota § 10-43-23.2
This text of South Dakota § 10-43-23.2 (Valuation of property owned or rented--Net annual rental rate.) 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 § 10-43-23.2 (2026).
Text
Property owned by the financial institution is valued at its original cost. Property rented by the financial institution is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental received by the financial institution from subrentals.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1977, ch 96, § 7.
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 § 10-43-23.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-23.2.