Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 10-6-137. Discretionary formula for reduced taxation of new structures and additions–Partially constructed structures 2022 South Dakota Codified Laws 10-6-137. Discretionary formula for reduced taxation of new structures and additions–Partially constructed structures 2021 South Dakota Codified Laws 10-6-137. Discretionary formula for reduced taxation of new structures and additions–Partially constructed structures