64:41:01:03Operating property leased for agricultural
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
purposes. Leasing operating property for agricultural purposes does not change the character of the property from operating to nonoperating property.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.