A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in §10-1-47, for the purpose of assessing any real property.
S.D. Codified Laws § 10-6-157
Consideration of federal income tax credits in assessing property prohibited
Source: SL 2009, ch 42, § 1, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.