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South Dakota Codified Laws

Chapter 10-6

S.D. Codified Laws ch. 10-6

Annual Assessment of Property

10-6-1TransferredRepealed 10-6-101Definition of terms.10-6-1.1TransferredRepealed 10-6-102Mill levy defined--Substitution.10-6-1.2TransferredRepealed 10-6-103One mill defined--Substitution.10-6-1.3TransferredRepealed 10-6-104Fair market value and full and true value defined.10-6-1.4RepealedRepealed 10-6-2TransferredRepealed 10-6-105Period during which assessment made--Date of assessment.10-6-2.110-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.10-6-3RepealedRepealed 10-6-3.1RepealedRepealed 10-6-4TransferredRepealed 10-6-107ReservedRepealed 10-6-5RepealedRepealed 10-6-6RepealedRepealed 10-6-7RepealedRepealed 10-6-8TransferredRepealed 10-6-108Statement of real property required of taxpayers.10-6-9RepealedRepealed 10-6-10RepealedRepealed 10-6-1110-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.10-6-17RepealedRepealed 10-6-18RepealedRepealed 10-6-19RepealedRepealed 10-6-20RepealedRepealed 10-6-21RepealedRepealed 10-6-22RepealedRepealed 10-6-2310-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.10-6-25TransferredRepealed 10-6-109Viewing of property--Inspection of records--Recording assessed value.10-6-25.110-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.10-6-2610-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.10-6-28RepealedRepealed 10-6-29RepealedRepealed 10-6-30RepealedRepealed 10-6-31TransferredRepealed 10-6-110Classification of property--Notation by director.10-6-31.1TransferredRepealed 10-6-111Agricultural land taxed without regard to zoning.10-6-31.2TransferredRepealed 10-6-106Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.10-6-31.3TransferredRepealed 10-6-112Classification of agricultural land--Criteria.10-6-31.4TransferredRepealed 10-6-113Property tax freeze authorized for agricultural property of beginning farmer.10-6-31.5TransferredRepealed 10-6-114Criteria for qualifying for tax freeze on agricultural property of beginning farmer.10-6-31.6TransferredRepealed 10-6-115State-owned public shooting area or game production area assessed and taxed as agricultural land.10-6-31.7TransferredRepealed 10-6-116Agricultural land--Riparian buffer strip described--Additional county board authorization.10-6-31.8TransferredRepealed 10-6-117Agricultural land--Riparian buffer strip classification--Criteria.10-6-31.9TransferredRepealed 10-6-118Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.10-6-32RepealedRepealed 10-6-33TransferredRepealed 10-6-119Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.10-6-33.1RepealedRepealed 10-6-33.2RepealedRepealed 10-6-33.3TransferredRepealed 10-6-120Property not used for agriculture separately assessed.10-6-33.4RepealedRepealed 10-6-33.5RepealedRepealed 10-6-33.6RepealedRepealed 10-6-33.7RepealedRepealed 10-6-33.8TransferredRepealed 10-6-121Minimum and maximum median sales to assessment ratio.10-6-33.9TransferredRepealed 10-6-122Maximum coefficient of dispersion.10-6-33.10RepealedRepealed 10-6-33.11RepealedRepealed 10-6-33.12TransferredRepealed 10-6-123Distinction between agricultural and nonagricultural real property.10-6-33.13TransferredRepealed 10-6-124Promulgation of rules.10-6-33.1410-6-33.14 to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.10-6-33.21TransferredRepealed 10-6-125Assessed value of inundated farmlands--Classification.10-6-33.22TransferredRepealed 10-6-126Request for special assessment for inundated farmland--Time limit--Description of land.10-6-33.2310-6-33.23 to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.10-6-33.28TransferredRepealed 10-6-127Agricultural land to be assessed based on agricultural income value.10-6-33.29TransferredRepealed 10-6-128Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.10-6-33.30TransferredRepealed 10-6-129Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit.10-6-33.31TransferredRepealed 10-6-131Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.10-6-33.32TransferredRepealed 10-6-130Soil classification--Land categorization--Director adjustments.10-6-33.33TransferredRepealed 10-6-132Classification of buildings and structures.10-6-33.34TransferredRepealed 10-6-133Fair market value of agricultural land.10-6-134RepealedRepealed 10-6-33.35Transferred to § 10-6-134.10-6-33.36RepealedRepealed 10-6-33.37RepealedRepealed 10-6-33.38RepealedRepealed 10-6-34RepealedRepealed 10-6-34.1TransferredRepealed 10-6-136Centrally assessed operating property classified--Percentage of value at which equalized.10-6-35RepealedRepealed 10-6-35.1RepealedRepealed 10-6-35.2TransferredRepealed 10-6-137Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures.10-6-35.3RepealedRepealed 10-6-35.4TransferredRepealed 10-6-138Municipal adoption of reduction for new property.10-6-35.510-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.10-6-35.810-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.10-6-35.19RepealedRepealed 10-6-35.20RepealedRepealed 10-6-35.21RepealedRepealed 10-6-35.22RepealedRepealed 10-6-35.23TransferredRepealed 10-6-139Adoption of assessed value formula by governing board of improvement district.10-6-35.24RepealedRepealed 10-6-35.25RepealedRepealed 10-6-35.26RepealedRepealed 10-6-35.27TransferredRepealed 10-6-140RepealedRepealed 10-6-36RepealedRepealed 10-6-36.1TransferredRepealed 10-6-145Unrecorded improvements to real property--Notification of value to county auditor.10-6-36.2TransferredRepealed 10-6-146Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.10-6-36.3TransferredRepealed 10-6-147Petition for reversal of director's decision--Notice and hearing.10-6-37TransferredRepealed 10-6-148Railroad and highway rights-of-way deducted in valuing land.10-6-38TransferredRepealed 10-6-149Real estate list included in assessment lists, rolls, and book--Contents.10-6-39TransferredRepealed 10-6-150Form for real estate list.10-6-40TransferredRepealed 10-6-151Equalization director's affidavit attached to real estate list.10-6-4110-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.10-6-43TransferredRepealed 10-6-152Records of county auditor or treasurer authorized as tax records.10-6-44TransferredRepealed 10-6-153Delivery of updated records to boards of equalization--Open to public inspection.10-6-45RepealedRepealed 10-6-4610-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.10-6-48RepealedRepealed 10-6-49RepealedRepealed 10-6-50TransferredRepealed 10-6-154Notice of assessment--Required information--Promulgation of rules.10-6-51TransferredRepealed 10-6-156Counties not in compliance--Basis of request for and issuance of certificate of compliance.10-6-5210-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.10-6-54RepealedRepealed 10-6-55RepealedRepealed 10-6-56TransferredRepealed 10-6-141Boundaries of redevelopment neighborhood.10-6-57TransferredRepealed 10-6-142Standards for redevelopment neighborhood property within municipality.10-6-5810-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.10-6-66TransferredRepealed 10-6-143Classification of certain residential property.10-6-66.1TransferredRepealed 10-6-67TransferredRepealed 10-6-144Valuation of certain residential property.10-6-68RepealedRepealed 10-6-69RepealedRepealed 10-6-70TransferredRepealed 10-6-71TransferredRepealed 10-6-72TransferredRepealed 10-6-73TransferredRepealed 10-6-74RepealedRepealed 10-6-75TransferredRepealed 10-6-155Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.10-6-76RepealedRepealed 10-6-77RepealedRepealed 10-6-78TransferredRepealed 10-6-157Consideration of federal income tax credits in assessing property prohibited.10-6-7910-6-79 to 10-6-100. Reserved.10-6-135RepealedRepealed 10-6-137.1Discretionary formula for reduced taxation of new residential structures.10-6-158Owner-occupied single-family dwellings--Total assessed value--Limitation.