There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-34 Exemption of property used for storing and dispensing alternative fuels.
SD Codified L § 10-4-34 (through 2011) What's This?
10-4-34. Exemption of property used for storing and dispensing alternative fuels. The board of county commissioners may exempt from ad valorem taxation equipment, buildings, and structures attached to real property and used exclusively for the storing, dispensing, and retail sale of alternative fuels as defined by § 10-47A-1, for the operation of motor vehicles for a period of five years from the date of construction.
Source: SL 1993, ch 104, § 3.
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