S.D. Codified Laws § 46A-10A-118 (2026)
Any assessment on real property for the purposes set forth in §§ 46A-10A-98 to 46A-10A-123, inclusive or chapter 46A-11 is not subject to any real property tax freeze assessment under the provisions of chapter 10-6 or 10-6A.
Source: SL 1997, ch 256 , § 21.