South Dakota Codified Laws 10-6-140. [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020
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Any real property receiving the benefit of a discretionary formula prior to July 1, 2020, shall continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2020, and shall continue to be subject to the provisions of subdivision 10-12-44(2), and §§ 11-9-20 and 13-13-20.4.
Terms Used In South Dakota Codified Laws 10-6-140
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2020, ch 39, § 15; SL 2021, ch 44, § 44.