S.D. Codified Laws § 10-6-140

Current through the 2024 Legislative Session

Section 10-6-140 - [Repealed effective 6/30/2025] Real property receiving discretionary formula prior to July 1, 2020

Any real property receiving the benefit of a discretionary formula prior to July 1, 2020, shall continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2020, and shall continue to be subject to the provisions of subdivision 10-12-44(2), and §§ 11-9-20 and 13-13-20.4.

SDCL 10-6-140

SL 2020, ch 39, § 15; SL 2021, ch 44, §44.

Repealed by S.L. 2020, ch. 39,s. 16, eff. 6/30/2025.

Added by S.L. 2020, ch. 39,s. 15, eff. 7/1/2020.