South Dakota Statutes
§ 10-6-132 — Classification of buildings and structures.
South Dakota § 10-6-132
This text of South Dakota § 10-6-132 (Classification of buildings and structures.) 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 § 10-6-132 (2026).
Text
Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages, which are used exclusively for agricultural purposes and situated on agricultural land, are hereby specifically classified for tax purposes as agricultural property and shall be assessed as similar nonagricultural property.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 2008, ch 44, § 10; SDCL § 10-6-33.33; SL 2021, ch 44, § 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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6-132, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-132.