Improvements on leased sites owned by municipality subject to levy by municipality.

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  2. South Dakota Codified Laws
  3. Taxation
  4. Situs Of Property For Taxation
  5. Improvements on leased sites owned by municipality subject to levy by municipality.

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10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality.

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.

Source: SL 1982, ch 88.


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