There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 06. Annual Assessment Of Property
§10-6-35.3 Pollution standards to qualify for construction tax incentive.
SD Codified L § 10-6-35.3 (through 2011) What's This?
10-6-35.3. Pollution standards to qualify for construction tax incentive. No real property shall qualify for this new construction tax incentive if the structure fails to comply with all air and water pollution laws and standards which are enacted and may be enacted from time to time by the State of South Dakota.
Source: SL 1970, ch 81, § 3.
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