There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-23.1 Validation of economic development contracts providing for payment in lieu of taxes--Property classified.
SD Codified L § 10-4-23.1 (through 2011) What's This?
10-4-23.1. Validation of economic development contracts providing for payment in lieu of taxes--Property classified. Notwithstanding the provisions of § 10-4-23, all contracts and agreements entered into on or before July 1, 1975, that have resulted in the acquisition of property under chapter 9-54, that provide for total or partial payment in lieu of taxes are validated, ratified, and confirmed and said acquired property is hereby classified for purposes of taxation.
Source: SL 1975, ch 93, § 2.
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