Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed-Taxes or fees in lieu unimpaired

S.D. Codified Laws § 10-4-6.1

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Current through the 2024 Legislative Session
Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed-Taxes or fees in lieu unimpaired

Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal property tax.

SDCL 10-4-6.1

SL 1978, ch 72, §§ 2, 9; SL 1992, ch 80, § 14.