Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing
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The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the cla…
SDCL § 10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue
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After classifications and valuations shall be made as provided by §§ 10-10-1 to 10-10-9 , inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications…
SDCL § 10-10-11 Appeal from county board in classification, valuation and equalization matters
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Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization u…
SDCL § 10-10-12 Repealed by SL 1994, ch 73 , § 13
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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 pl…
SDCL § 10-10-13 Time for taking appeal
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Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same. Source: SL 1931, ch 255 , § 7; SDC 1939, § 57.0417; SL 2021, ch 43 , § 12.
SDCL § 10-10-14 Petition and special election on township resurvey for tax purposes
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Whenever one - fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the quest…
SDCL § 10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes
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If a majority of the votes cast at such special election upon the question stated in § 10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subd…
SDCL § 10-10-16 Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments
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When one or more persons desire a resurvey of any particular tract or tracts at their own expense, he or they may call upon a registered land surveyor to survey such tract or tracts of land, and such surveyor shall ascertain and designate the true number of acres in each regular …
SDCL § 10-10-2 Resolution by county commissioners for classification--Filing--Employment of person to make classifications
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In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue. Upon the receipt of a certified copy of such resolution, the secretary o…
SDCL § 10-10-3 Repealed by SL 1985, ch 77 , § 42
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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…
SDCL § 10-10-4 Preparation of list of taxable real estate within county--Land acquired from government
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The person employed to make the classification under the provisions of §§ 10-10-1 and 10-10-2 shall procure a list of all real estate within the county subject to taxation. He shall secure and compile data concerning the listing of property within said county and prepare such dat…
SDCL § 10-10-5 Classification of real estate--Factors considered--Inspection and hearings
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The person employed pursuant to § 10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper …
SDCL § 10-10-6 Rules for classification of real property
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The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§ 10-10-1 and 10-10-2 , to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various…
SDCL § 10-10-7 Classification records filed with county auditor--Valuation by county commissioners
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When the classification records specified in §§ 10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value …
SDCL § 10-10-8 Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners
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The county commissioners at the regular annual equalization meeting, shall consider the classification made pursuant to § 10-10-5 , together with the value placed upon each tract of land and the value of the improvements thereon, and may, for good cause shown, change such classif…
SDCL § 10-10-9 Changes in classification and valuation--Notice to taxpayers
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Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to th…