South Dakota Statutes
§ 10-6-136 — Centrally assessed operating property classified--Percentage of value at which equalized.
South Dakota § 10-6-136
This text of South Dakota § 10-6-136 (Centrally assessed operating property classified--Percentage of value at which equalized.) 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 § 10-6-136 (2026).
Text
All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.
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Legislative History
SL 1978, ch 72, § 14; SL 1990, ch 73; SDCL § 10-6-34.1; SL 2021, ch 44, § 44.
Nearby Sections
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§ 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 § 10-6-136, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-136.