South Dakota Statutes
§ 9-40-39 — Tax exemption of waterworks and waste disposal facilities.
South Dakota § 9-40-39
This text of South Dakota § 9-40-39 (Tax exemption of waterworks and waste disposal facilities.) 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 § 9-40-39 (2026).
Text
All land, improvements and capital equipment owned, leased, acquired, or operated by the municipality pursuant to a lease having a fixed term plus renewal options exceeding three years or a lease - purchase or installment purchase contract, or pursuant to an operating contract described in § 9-40-38 constitute a separate class of property which is exempt from all taxation.
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Legislative History
SL 1985, ch 66, § 3.
Nearby Sections
15
§ 9-1-1
Definition of terms.§ 9-1-9
Repealed.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 9-40-39, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/9-40-39.