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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-35.22 New industrial or commercial structures, additions, renovation, or reconstruction specifically classified for tax purposes.
Universal Citation: SD Codified L § 10-6-35.22 (2017)
10-6-35.22. New industrial or commercial structures, additions, renovation, or reconstruction specifically classified for tax purposes. All new industrial or commercial structures or additions, renovation, or reconstruction to existing structures, which new structures or additions, renovation, or reconstruction have a full and true value of thirty thousand dollars or more, located within a designated urban renewal area as defined in § 11-8-4, are specifically classified for the purpose of taxation.
Source: SL 1987, ch 84, § 3; SL 1988, ch 87.
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