All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.
S.D. Codified Laws § 10-6-136
Centrally assessed operating property classified--Percentage of value at which equalized
Source: SL 1978, ch 72, § 14; SL 1990, ch 73; SDCL § 10-6-34.1; SL 2021, ch 44, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.