State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-06 > Statute-10-6-3-1

10-6-3.1. Assessment date for leased school and endowment lands--Valuation date. For purposes of taxation of leased school and endowment lands, the assessment date shall be June first and the valuation date the preceding November first.

Source: SL 1977, ch 47, § 6; SL 1994, ch 48, § 5.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-06 > Statute-10-6-3-1

10-6-3.1. Assessment date for leased school and endowment lands--Valuation date. For purposes of taxation of leased school and endowment lands, the assessment date shall be June first and the valuation date the preceding November first.

Source: SL 1977, ch 47, § 6; SL 1994, ch 48, § 5.