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§ 10-6-35.1 New industrial structures and additions specifically classified for tax purposes.

SD Codified L § 10-6-35.1 (2019) (N/A)
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10-6-35.1. New industrial structures and additions specifically classified for tax purposes. Any new industrial structure, including a power generation facility, or an addition to an existing structure which new structure or addition has a true and full value of thirty thousand dollars or more, added to real property is specifically classified for the purpose of taxation.

Source: SL 1970, ch 81, §§ 1, 4; SL 1971, ch 73; SL 1974, ch 91, § 1; SL 1985, ch 70; SL 1987, ch 84, § 1; SL 1989, ch 82, § 41; SL 1993, ch 85, § 1; SL 2000, ch 42, § 11; SL 2007, ch 53, § 2.

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§ 10-6-35 Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
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§ 10-6-35.2 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.