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§ 10-6-35.3 Pollution standards to qualify for construction tax incentive.

SD Codified L § 10-6-35.3 (2019) (N/A)
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10-6-35.3. Pollution standards to qualify for construction tax incentive. No real property shall qualify for this new construction tax incentive if the structure fails to comply with all air and water pollution laws and standards which are enacted and may be enacted from time to time by the State of South Dakota.

Source: SL 1970, ch 81, § 3.

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§ 10-6-35.2 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.
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§ 10-6-35.4 Municipal adoption of reduction for new property.