10-6-136. Centrally assessed operating property classified--Percentage of value at which equalized.All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county. Source: SL 1978, ch 72, §14; SL 1990, ch 73; SDCL §10-6-34.1; SL 2021, ch 44, §44.
South Dakota Legal Code