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Code · South Dakota · Title 9 · Chapter 9-41

9-41A-36. Payments in lieu of property tax--Valuation of property.

71 words·~1 min read·/sd/title-9/chapter-9-41/9-41a-36

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A municipal power agency shall pay to each taxing agency within whose taxing jurisdiction its property is situated, in lieu of taxes on its property, the amounts of the taxes which would be payable if its property were owned by a private person. For this purpose the property of a municipal power agency shall be valued in the same manner and by the same procedure as the property of private persons.
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