State of South Dakota
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EIGHTY-EIGHTH SESSION LEGISLATIVE ASSEMBLY, 2013 |
823U0688 | SENATE TAXATION ENGROSSED NO. SB 199 - 02/13/2013 |
Introduced by: Senators Kirkeby, Begalka, Bradford, Buhl, Frerichs, Jensen, Jones,
Lederman, Lucas, Monroe, Otten (Ernie), Rampelberg, Rhoden, Soholt,
Sutton, Van Gerpen, and Welke and Representatives Kirschman, Bartling,
Cammack, Campbell, Ecklund, Feickert, Feinstein, Gibson, Greenfield,
Hansen, Hawks, Hawley, Heinert, Hickey, Hunhoff (Bernie), Killer, Kopp,
Nelson, Otten (Herman), Parsley, Peterson, Ring, Russell, Schrempp, Tyler,
and Verchio
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of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed.