SD · constitutions
S.D. Const. art. XI, § 6
Property exempt from taxation--Personal property
The Legislature shall, by general law, exempt from taxation, property used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, property acquired and used exclusively for public highway purposes, and personal property to any amount not exceeding in value two hundred dollars for each individual liable to taxation.
History
Amendment proposed by SL 1957, ch 301, approved Nov., 1958.
Provenance
- Source
- sdlegislature.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
abcf722b0be6eab266bc26abca3619b3f1e070415240471609251519c042b567
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