Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 06 - Annual Assessment Of Property > Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.

Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.

10-6-3.1. Assessment date for leased school and endowment lands--Valuation date. For purposes of taxation of leased school and endowment lands, the assessment date shall be June first and the valuation date the preceding November first.

Source: SL 1977, ch 47, § 6; SL 1994, ch 48, § 5.