Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-3-1 Office of county director of equalization established--Multi-county cooperation authorized
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The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter 1-24 with another county or counties to perform the services of the county director of equalization. Source: SL 195…
SDCL § 10-3-1.1 Certification required for assessing or appraising officials
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No state or county official or any other person charged with the duty of assessing or appraising real property for purposes of taxation may continue in office unless he holds an appropriate certificate issued by the Department of Revenue, upon successful completion of a written e…
SDCL § 10-3-1.2 Examination of applicants for certification--Enrollment--Standards
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The Department of Revenue shall provide for the examination of applicants for certification or renewal. No certificate or renewal thereof may be issued to any person who has not demonstrated to the satisfaction of the department that he is competent to perform the designated duti…
SDCL § 10-3-10 Repealed by SL 1989, ch 82 , § 5
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10-3-11 Appointment of deputies subject to recommendations of director--Powers and duties. 10-3-12 Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath. 10-3-13 Qualification by deputies--Compensation. 10-3-14 Annual conference of commiss…
SDCL § 10-3-11 Appointment of deputies subject to recommendations of director--Powers and duties
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The county commissioners may appoint deputies to the county director of equalization. Such deputies shall hold office at the pleasure of the county commissioners and are subject to the recommendations of the director of equalization and have the same powers and duties as the dire…
SDCL § 10-3-12 Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath
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The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county comm…
SDCL § 10-3-13 Qualification by deputies--Compensation
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Deputies to the director of equalization shall qualify in the same manner as a director of equalization, and the compensation of such deputies shall be fixed by the board of county commissioners and paid out of the general fund upon warrants of the county auditor after allowance …
SDCL § 10-3-14 Annual conference of commissioners and director
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The director of equalization shall meet the county commissioners at the office of the county commissioners on the first meeting of April for conference in reference to the performance of the director's duties. Source: SL 1901, ch 58 , § 1; RPolC 1903, § 2086; RC 1919, § 6701; SDC…
SDCL § 10-3-15 Facilities and supplies furnished to county director and municipal deputy
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The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material …
SDCL § 10-3-19 Requiring statement for agricultural census
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The director of equalization may require the person to fill out and submit the statement required for the agricultural census as provided in chapter 38-5 . Source: SL 1957, ch 477 , § 8 (3); SDC Supp 1960, § 57.03A08 (3); SL 2008, ch 37 , § 28.
SDCL § 10-3-2 Qualifications of county director
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The county director of equalization shall possess knowledge and training in the field of property taxation. Source: SL 1957, ch 477 , § 2; SDC Supp 1960, § 57.03A02; SL 1996, ch 62 .
SDCL § 10-3-20 Requiring affidavit of name and residence
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The director of equalization may require any person found within the director's county to make and subscribe an affidavit, giving the person's name and place of residence and post office address. Source: SL 1957, ch 477 , § 8 (4); SDC Supp 1960, § 57.03A08 (4); SL 2008, ch 37 , §…
SDCL § 10-3-21 Affidavit of name and residence transmitted to other county
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If the affidavit provided for in § 10-3-20 shows the residence of the person making the affidavit to be in any county other than that in which the affidavit is made, the director of equalization shall, in the respective case, file the affidavit in the director's office and transm…
SDCL § 10-3-22 Subpoena and examination with respect to assessment statement--Place of examination
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The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director …
SDCL § 10-3-23 Entry on and inspection of property--Listing of taxpayers
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The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been…
SDCL § 10-3-24 Addition of omitted property to assessment rolls
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The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in §
SDCL § 10-3-25 Assessment of property of absent or unknown owner
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The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners. Source: SL 1957, ch 477 , § 7 (12); SDC Supp 1960, § 57.03A07 (12…
SDCL § 10-3-26 Valuation of property of absent or unknown owner
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The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person. Source: SL 1957, ch 477 , § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37 , § 35.
SDCL § 10-3-27 Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal
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The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6 . The director shall note the neglect or refusal on the assessment roll op…
SDCL § 10-3-28 Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality
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The director of equalization and the director's deputies shall list or assess the property described in § 10-3-16 separately as to each incorporated municipality, each organized civil township, and unorganized territory within or without the county and shall deliver separate comp…
SDCL § 10-3-29 Preparation and maintenance of county topographical map and tables--Contents
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The director of equalization shall prepare a large scale topographical land map of the county showing the location of all railroads, highways, roads, bridges, rivers, lakes, swamp areas, wooded tracts, stony ridges, and other features that might affect the value of the land and a…
SDCL § 10-3-3 Appointment of county director--Mayor participating
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The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the bo…
SDCL § 10-3-30 Preparation and maintenance of county land valuation map--Contents
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The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improve…
SDCL § 10-3-31 Examination of recorded real estate conveyances--Record of considerations shown--Destruction
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The director of equalization shall regularly examine all conveyances of real estate in the county as filed with the register of deeds and keep a record by description of the considerations shown on the conveyances. However, the director of equalization may destroy any record that…
SDCL § 10-3-32 Posting of real estate transfers to assessment rolls
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Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner…
SDCL § 10-3-33 Assistance to county commissioners and boards of equalization
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The director of equalization shall assist the boards of county commissioners and the consolidated, local, and county boards of equalization to enable them to perform their duties, and shall furnish such boards with all necessary charts, tables, comparisons, and data that they may…
SDCL § 10-3-34 Investigation of applications for reduction of value, abatement, and settlement--Recommendations
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The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county comm…
SDCL § 10-3-35 Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners
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The director of equalization may appeal any decision of the local board of equalization to the county board of equalization. An appeal from a decision of the local board shall be made and perfected by the filing of a notice with the county auditor and mailing a copy of such notic…
SDCL § 10-3-36 Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue
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The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May…
SDCL § 10-3-37 Other assessors' powers exercised by director
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The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter. Source: SL 1957, ch 477 , § 7 (13); SDC Supp 1960, § 57.03A07 (13); SL 1985, ch 15 , § 26; SL 1992, ch …
SDCL § 10-3-38 Repealed by SL 1982, ch 86 , § 2
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10-3-39 Liability on bond for taxes not assessed. 10-3-40 Action on director's bond for taxes lost through failure or neglect--Judgment. 10-3-41 Median level of assessment to represent eighty-five percent of market value.
SDCL § 10-3-39 Liability on bond for taxes not assessed
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The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond fo…
SDCL § 10-3-4 Oath and bond of director
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The director of equalization, before entering upon the duties of the office, shall file with the county auditor the oath of office and a bond, in the manner and form prescribed by §
SDCL § 10-3-40 Action on director's bond for taxes lost through failure or neglect--Judgment
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The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should ha…
SDCL § 10-3-41 Median level of assessment to represent eighty-five percent of market value
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The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § 10-6-154 , so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue. …
SDCL § 10-3-5 Term of office of director--Dismissal--Subsequent terms--Vacancies in office
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The term of office of the director of equalization shall commence upon appointment and may be terminated for cause as provided in § 3-17-6 upon recommendation of the appointing governing body after hearing upon not less than ten days' notice. However, the board of county commissi…
SDCL § 10-3-6 Salary of county director
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The board of county commissioners shall fix the salary of the director and in fixing the salary shall take into consideration the number of deputies, the number of first, second, and third class municipalities within the county, the number of real property assessments made during…
SDCL § 10-3-7 Traveling expenses of county director
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The county director of equalization shall receive necessary traveling expenses as fixed for county officials by §
SDCL § 10-3-8 Repealed by SL 1989, ch 82 , § 3
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10-3-9
SDCL § 10-3-9 Repealed by SL 1989, ch 82 , § 1A
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10-3-10
The director shall receive necessary traveling expenses as provided by § 7-7-24 if attending meetings called by the secretary of revenue
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Source: SL 1957, ch 477 , § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 26; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-3-8. Repealed by SL 1989, ch 82 , § 3. 10-3-9. Repealed by SL 1989, ch 82 , § 1A…