South Dakota Statutes
§ 10-5-18 — Improvements on leased sites owned by municipality subject to levy by municipality.
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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South Dakota § 10-5-18 (Improvements on leased sites owned by municipality subject to levy by municipality.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1982, ch 88.
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.