Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-5-1 Real estate assessed where situated
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Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.
SDCL § 10-5-15 Appeal from county commissioners on decision as to place of assessment
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Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action. Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12,…
SDCL § 10-5-16 Appeal from secretary of revenue on decision as to place of taxation--Appeal bond
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An appeal from any decision of the secretary of revenue under the provisions of § 10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filin…
SDCL § 10-5-17 Time of appeal from secretary--Transcript--Hearing de novo and judgment
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An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and s…
SDCL § 10-5-18 Improvements on leased sites owned by municipality subject to levy by municipality
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Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapt…
SDCL § 10-5-2 Road, bridge, or railroad property assessed within county
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The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the…
SDCL § 10-5-5 Merchants' and manufacturers' property assessed at place of business
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Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose. Source: SL 1901, ch 55 , § 1; RPolC 1903, § 2059; RC 1919, § 6673; S…