46A-10A-118. Assessment on real property.Any assessment on real property for the purposes set forth in §§46A-10A-98 to 46A-10A-123, inclusive or chapter 46A-11 is not subject to any real property tax freeze assessment under the provisions of chapter 10-6 or 10-6A. Source: SL 1997, ch 256, §21.
South Dakota Legal Code