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.
Centrally assessed operating property classified--Percentage of value at which equalized
SDCL § 10-6-136 — under ANNUAL ASSESSMENT OF PROPERTY.
SDCL § 10-6-136