South Dakota Statutes
§ 10-5-18 — Improvements on leased sites owned by municipality subject to levy by municipality.
South Dakota § 10-5-18
This text of South Dakota § 10-5-18 (Improvements on leased sites owned by municipality subject to levy by municipality.) 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 § 10-5-18 (2026).
Text
Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1 .
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Legislative History
SL 1982, ch 88.
Nearby Sections
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Bluebook (online)
South Dakota § 10-5-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-5-18.