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2020 South Dakota Codified Laws
Title 6 - Local Government Generally
Chapter 13 - Disposal of Surplus Government Property
Section 6-13-3 - Improvements appraised separately--Equipment and property not appraised.
Universal Citation: SD Codified L § 6-13-3 (2020)
6-13-3. Improvements appraised separately--Equipment and property not appraised.
Any improvements on land shall be appraised separately from the land. Equipment or supplies which are to be traded for other property, property which is to be destroyed, property which is to be transferred to another political subdivision pursuant to §6-5-1, property being sold which was created as a result of an educational program in a school and property which is to be sold at public auction need not be appraised pursuant to this chapter.
Source: SL 1988, ch 64, §3.
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