South Dakota Codified Laws 10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality
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Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1.
Terms Used In South Dakota Codified Laws 10-5-18
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1982, ch 88.