STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

October 7, 1971

Richard Kolker
States Attorney, Brown County
Aberdeen, South Dakota 57401

OFFICIAL OPINION NO. 71-43

Assessment and Taxation of transient livestock, SDCL 10-8

Dear Mr. Kolker:

You have requested my official opinion on a question under the Transient Cattle Law on the following factual situation:

Cattle whose home range is located in South Dakota were assessed in Brown County on assessment date and in April taken to North Dakota for grazing. North Dakota has no personal property tax and the cattle were located on leased land in that state. The owner now requests an abatement for the month the cattle were grazed in North Dakota.

You have inquired as to whether or not the owner of these cattle is entitled to a pro rata abatement of his taxes. SDCL 10-8-4 provides:

... Whenever any herd or band of livestock whose home range is located in South Dakota, .shall during part of the year, graze in any other state, the amount of taxes to be assessed in South Dakota against such livestock shall be based upon the proportionate time that the same are in South Dakota, so that the owner of such livestock shall be exempt from paying the proportionate amount of taxes which he would otherwise have to pay in South Dakota for the time that said livestock are grazing in some other state.

This situation is to be distinguished from the situation where the home range of livestock is in some other state; but in view of the above statute, it is my opinion that an abatement should be allowed for the time the cattle were not ranging or grazing in South Dakota, regardless of the fact that North Dakota does not have a personal property tax and that they were located on leased land. These conditions are not elements of the exemption statute.

Respectfully submitted,

Gordon Mydland
Attorney General