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South Dakota Codified Laws
Title 10
Chapter 10-10
S.D. Codified Laws ch. 10-10
Classification and Valuation of Real Estate
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10-10-1
Petition by freeholders for county classification of real property--Number of signers--Time of filing.
10-10-2
Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
10-10-3
Repealed
Repealed
10-10-4
Preparation of list of taxable real estate within county--Land acquired from government.
10-10-5
Classification of real estate--Factors considered--Inspection and hearings.
10-10-6
Rules for classification of real property.
10-10-7
Classification records filed with county auditor--Valuation by county commissioners.
10-10-8
Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
10-10-9
Changes in classification and valuation--Notice to taxpayers.
10-10-10
Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
10-10-11
Appeal from county board in classification, valuation and equalization matters.
10-10-12
Repealed
Repealed
10-10-13
Time for taking appeal.
10-10-14
Petition and special election on township resurvey for tax purposes.
10-10-15
Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
10-10-16
Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.