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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
§ 10-6-78 Consideration of federal income tax credits in assessing property prohibited.
Universal Citation: SD Codified L § 10-6-78 (2017)
10-6-78. Consideration of federal income tax credits in assessing property prohibited. No county director of equalization may consider any federal income tax credit that is extended to the property owner under sections 38, 42, and 47 of the Internal Revenue Code as of January 1, 2001, for the purpose of assessing any real property. The provisions of this section are effective retroactively to November 1, 2008.
Source: SL 2009, ch 42, ยง 1, eff. Nov. 1, 2008.
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