S.D. Codified Laws § 10-17-1 (2026)
Preparation of list for each assessment district--Lands and lots listed.
SL 1897, ch 28 , § 72; RPolC 1903, § 2141; SL 1913, ch 352 , § 8; SL 1915, ch 298 , § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403 ; SL 1992, ch 80 , § 145.
As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor-general may prescribe, containing:
- (1) Repealed by SL 1992, ch 80, § 145.
- (2) A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
- (3) A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.
Source: SL 1897, ch 28 , § 72; RPolC 1903, § 2141; SL 1913, ch 352 , § 8; SL 1915, ch 298 , § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403 ; SL 1992, ch 80 , § 145.