S.D. Codified Laws § 10-4-2.2

Current with legislation signed by the governor on or before 3/6/2024

Section 10-4-2.2 - Personal property defined for ad valorem taxation

Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property.

SDCL 10-4-2.2

SL 1992, ch 74, § 2; SL 1997, ch 51, § 2.