S.D. Codified Laws § 10-33-13

Separate valuation of exchanges outside municipalities

Source: SL 1915, ch 100, § 17; RC 1919, § 6625; SDC 1939, § 57.1804.

A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in § 10-33-17 for property without corporate limits.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.