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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 05 - Situs Of Property For Taxation
§ 10-5-18 Improvements on leased sites owned by municipality subject to levy by municipality.
Universal Citation: SD Codified L § 10-5-18 (2017)
10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality. Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to ยง 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.
Source: SL 1982, ch 88.
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