South Dakota § 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
Full text of South Dakota South Dakota Codified Laws § 10-6-106 — Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands., with citation guidance and answers to common questions.
§ 10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
Leased school and endowment lands, as provided in chapter 5-11, are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105. The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132, inclusive.
Source: SL 1977, ch 47, § 4; SL 1994, ch 48, § 6; SDCL § 10-6-31.2; SL 2021, ch 44, §§ 12, 44.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-106
What does South Dakota Codified Laws § 10-6-106 cover?
Section 10-6-106 ("Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-106?
A common citation format is "South Dakota Codified Laws § 10-6-106" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.