10-4-1. Property generally subject to taxation.
66 words·~1 min read·
/sd/title-10/chapter-10-4/10-4-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed in chapter 10-6 .