There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-22 Effective date of change in tax-exempt status.
SD Codified L § 10-4-22 (through 2011) What's This?
10-4-2.2. Personal property defined for ad valorem taxation. Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property.
Source: SL 1992, ch 74, § 2; SL 1997, ch 51, § 2.
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