South Dakota Codified Laws > Title 5 > Chapter 24 – Receipt, Care and Accounting for Public Property


§ 5-24-1	Annual inventory of personal property required of local officers and employees
§ 5-24-1.1	Inventory of state personal property required
§ 5-24-2	Cost or value to be shown in inventory–Filing
§ 5-24-3	Place of filing of duplicate inventories
§ 5-24-4	Purchased property to be noted in inventory report
§ 5-24-5	Lost or destroyed property to be noted in inventory–Date and circumstances shown
§ 5-24-6	Civil liability of officer for failure to account for property
§ 5-24-7	Delivery of public property to successor in office–Receipt
§ 5-24-8	Failure to account for public property as misdemeanor
§ 5-24-12	Acceptance of gifts to state–Actions for recovery
§ 5-24-13	Acceptance and distribution of federal surplus property–Records
§ 5-24-14	Property management internal service fund
§ 5-24-15	Transfer of property from Homestake Mining Company authorized

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Bequest: Property gifted by will.
Devise: To gift property by will.
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Personal property: All property that is not real property.
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2