§ 10-6-3.1 Assessment date for leased school and endowment lands--Valuation date.

SD Codified L § 10-6-3.1 (2019) (N/A)
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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.