South Dakota Code § 10-6-104

Fair market value and full and true value defined
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As used in this chapter and §§
10-28-12
,
10-28-13
,
10-29-9
,
10-29-9.1
,
10-33-14.1
,
10-35-10.1
,
10-37-8
,
10-37-9.1
,
10-38-1
, and
10-38-14
, the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus.

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