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.
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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South Dakota § 10-6-106 (Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1977, ch 47, § 4; SL 1994, ch 48, § 6; SDCL § 10-6-31.2; SL 2021, ch 44, §§ 12, 44.
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
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