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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 04 - Property Subject To Taxation » Section 10-4-2.3 – Portable livestock shelters not real property.

10-4-2.3. Portable livestock shelters not real property.

Real property as defined in §10-4-2 does not include portable livestock shelters.

Source: SL 1993, ch 78.