S.D. Codified Laws § 10-6-124 (2026)
Promulgation of rules.
SL 1990, ch 71 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44 , § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44 , § 44; SL 2026, ch 41 , § 1.
The secretary of the department may promulgate rules pursuant to chapter 1-26 concerning the:
- (1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;
- (2) Criteria to be included in a compliance audit of assessment practices;
- (3) Conditions under which a certificate of compliance may be issued to a county;
- (4) Procedures for determining the valuation of agricultural buildings and structures;
- (5) Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;
- (6) Application of cropland and noncropland income values;
- (7) Application of soil classification standards; and
- (8) Procedures for making adjustments to the value of agricultural land pursuant to §§ 10-6-127 to 10-6-132, inclusive.
Source: SL 1990, ch 71 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44 , § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44 , § 44; SL 2026, ch 41 , § 1.