South Dakota § 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized.
Full text of South Dakota South Dakota Codified Laws § 10-6-136 — Centrally assessed operating property classified--Percentage of value at which equalized., with citation guidance and answers to common questions.
§ 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-136
What does South Dakota Codified Laws § 10-6-136 cover?
Section 10-6-136 ("Centrally assessed operating property classified--Percentage of value at which equalized.") 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 § 10-6-136?
A common citation format is "South Dakota Codified Laws § 10-6-136" (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 § 10-6-136 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.