South Dakota Statutes
§ 10-6-157 — Consideration of federal income tax credits in assessing property prohibited.
A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47 , for the purpose of assessing any real property.
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South Dakota § 10-6-157 (Consideration of federal income tax credits in assessing property prohibited.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2009, ch 42, § 1, eff. Nov. 1, 2008; SDCL § 10-6-78; SL 2021, ch 44, §§ 42, 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.