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S.D. Codified Laws ch. 10-6 – Annual Assessment of Property | Midpage
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South Dakota Codified Laws
Title 10
Chapter 10-6
S.D. Codified Laws ch. 10-6
Annual Assessment of Property
10-6-101
Definition of terms.
10-6-102
Mill levy defined--Substitution.
10-6-103
One mill defined--Substitution.
10-6-104
Fair market value and full and true value defined.
10-6-105
Period during which assessment made--Date of assessment.
10-6-2.1
10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.
10-6-108
Statement of real property required of taxpayers.
10-6-11
10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.
10-6-23
10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.
10-6-109
Viewing of property--Inspection of records--Recording assessed value.
10-6-25.1
10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.
10-6-26
10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.
10-6-110
Classification of property--Notation by director.
10-6-111
Agricultural land taxed without regard to zoning.
10-6-106
Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
10-6-112
Classification of agricultural land--Criteria.
10-6-113
Property tax freeze authorized for agricultural property of beginning farmer.
10-6-114
Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
10-6-115
State-owned public shooting area or game production area assessed and taxed as agricultural land.
10-6-116
Agricultural land--Riparian buffer strip described--Additional county board authorization.
10-6-117
Agricultural land--Riparian buffer strip classification--Criteria.
10-6-118
Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
10-6-119
Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
10-6-120
Property not used for agriculture separately assessed.
10-6-121
Minimum and maximum median sales to assessment ratio.
10-6-122
Maximum coefficient of dispersion.
10-6-123
Distinction between agricultural and nonagricultural real property.
10-6-124
Promulgation of rules.
10-6-33.14
10-6-33.14 to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-125
Assessed value of inundated farmlands--Classification.
10-6-126
Request for special assessment for inundated farmland--Time limit--Description of land.
10-6-33.23
10-6-33.23 to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-127
Agricultural land to be assessed based on agricultural income value.
10-6-128
Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.
10-6-129
Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit.
10-6-131
Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.
10-6-130
Soil classification--Land categorization--Director adjustments.
10-6-132
Classification of buildings and structures.
10-6-133
Fair market value of agricultural land.
10-6-33.35
Transferred to § 10-6-134.
10-6-136
Centrally assessed operating property classified--Percentage of value at which equalized.
10-6-137
Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures.
10-6-138
Municipal adoption of reduction for new property.
10-6-35.5
10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.
10-6-35.8
10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.
10-6-139
Adoption of assessed value formula by governing board of improvement district.
10-6-145
Unrecorded improvements to real property--Notification of value to county auditor.
10-6-146
Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
10-6-147
Petition for reversal of director's decision--Notice and hearing.
10-6-148
Railroad and highway rights-of-way deducted in valuing land.
10-6-149
Real estate list included in assessment lists, rolls, and book--Contents.
10-6-150
Form for real estate list.
10-6-151
Equalization director's affidavit attached to real estate list.
10-6-41
10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.
10-6-152
Records of county auditor or treasurer authorized as tax records.
10-6-153
Delivery of updated records to boards of equalization--Open to public inspection.
10-6-46
10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.
10-6-154
Notice of assessment--Required information--Promulgation of rules.
10-6-156
Counties not in compliance--Basis of request for and issuance of certificate of compliance.
10-6-52
10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.
10-6-141
Boundaries of redevelopment neighborhood.
10-6-142
Standards for redevelopment neighborhood property within municipality.
10-6-58
10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.
10-6-143
Classification of certain residential property.
10-6-144
Valuation of certain residential property.
10-6-155
Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
10-6-157
Consideration of federal income tax credits in assessing property prohibited.
10-6-79
10-6-79 to 10-6-100. Reserved.
10-6-137.1
Discretionary formula for reduced taxation of new residential structures.
10-6-158
Owner-occupied single-family dwellings--Total assessed value--Limitation.