™Your Policy Risk Impact Agent
99 chapters · 1,878 sections in this title.
SDCL § 10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules
0.9K chars
If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall pro…
SDCL § 10-6-156 Counties not in compliance--Basis of request for and issuance of certificate of compliance
0.8K chars
Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappr…
SDCL § 10-6-157 Consideration of federal income tax credits in assessing property prohibited
0.3K chars
A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47 , for the purpose of assessing any real property. Source: SL 2009, ch 42 , § 1,…
SDCL § 10-6-158 Owner-occupied single-family dwellings--Total assessed value--Limitation
1.0K chars
For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § 10-13-39 , may not increase more than three percent over the total assessed value of all prope…
