South Dakota § 10-6-106 Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.

South Dakota Statutes

§ 10-6-106 — Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.

South Dakota § 10-6-106

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-106 (Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.) 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 § 10-6-106 (2026).

Text

Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105 . The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132 , inclusive.

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Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105 . The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132 , inclusive.