Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 06 - Annual Assessment Of Property > Section 10-6-31.2 - Leased school lands classified separately.

Section 10-6-31.2 - Leased school lands classified separately.

10-6-31.2. Leased school lands classified separately. Leased school and endowment lands as provided in chapter 5-11 are hereby separately classified for the purpose of taxation.

Source: SL 1977, ch 47, § 4; SL 1994, ch 48, § 6.