Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-6-147 Petition for reversal of director's decision--Notice and hearing
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Any person whose improvements are added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition …
SDCL § 10-6-148 Railroad and highway rights - of - way deducted in valuing land
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The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right - of - way of the railroad or public highway, and assess to the owner …
SDCL § 10-6-149 Real estate list included in assessment lists, rolls, and book--Contents
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The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered sectio…
SDCL § 10-6-150 Form for real estate list
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The list required by § 10-6-149 shall be as nearly as practicable in the following form: RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA, AS ASSESSED FOR THE YEAR 20____ Part of section Section Township Range Acres Value Owner's name Source: PolC 1877, ch 28, § 26; SL 18…
SDCL § 10-6-151 Equalization director's affidavit attached to real estate list
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Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form: I, __________, director of equalization for the ________…
SDCL § 10-6-152 Records of county auditor or treasurer authorized as tax records
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Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records. Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 201…
SDCL § 10-6-153 Delivery of updated records to boards of equalization--Open to public inspection
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Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to pub…
SDCL § 10-6-154 Notice of assessment--Required information--Promulgation of rules
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The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains: (1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-o…
SDCL § 10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules
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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
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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 10-6-101 Definition of terms
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10-6-102 Mill levy defined--Substitution. 10-6-103 One mill defined--Substitution. 10-6-104 Fair market value and full and true value defined. 10-6-105 Period during which assessment made--Date of assessment. 10-6-106 Leased school lands classified separately--Assessment date and…
SDCL § 10-6-158 Owner-occupied single-family dwellings--Total assessed value--Limitation
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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…
SDCL § 10-6-17 Repealed by SL 2000, ch 42 , § 4
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10-6-18
SDCL § 10-6-18 Repealed by SL 1982, ch 86 , § 3
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10-6-19
SDCL § 10-6-19 Repealed by SL 1992, ch 80 , § 43
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10-6-20 Repealed 10-6-21 Repealed 10-6-22 Repealed 10-6-23 10-6-23 , 10-6-24. Repealed by SL 1992, ch 80 , §§ 45, 46. 10-6-25 Transferred to §
SDCL § 10-6-2 SDCL 10-6-2
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SDCL § 10-6-20 Repealed
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Source: SL 1899, ch 40 , § 13; RPolC 1903, § 2074; RC 1919, § 6691; SDC 1939, § 57.0341; SL 1955, ch 422 , § 28; SL 1957, ch 477 , § 16; SDC Supp 1960, § 57.03A16; SL 1992, ch 80 , § 44; SL 2021, ch 44 , § 8.
SDCL § 10-6-21 Repealed
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Source: SL 1899, ch 40 , § 8; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1982, ch 86 , § 4; SL 1989, ch 82 , § 41; SL 2021, ch 44 , § 8.
SDCL § 10-6-22 Repealed
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Source: SL 1899, ch 40 ; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1989, ch 82 , § 41; SL 2021, ch 44 , § 8. 10-6-23, 10-6-24. Repealed by SL 1992, ch 80 , §§ 45, 46.
SDCL § 10-6-25 SDCL 10-6-25
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SDCL § 10-6-28 Repealed by SL 1992, ch 80 , § 47
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10-6-29
SDCL § 10-6-29 Repealed by SL 2000, ch 42 , § 8
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10-6-30
SDCL § 10-6-3 Repealed by SL 2000, ch 42 , § 1
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10-6-3.1 Repealed 10-6-4 Transferred to §
SDCL § 10-6-3.1 Repealed
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Source: SL 1977, ch 47 , § 6; SL 1994, ch 48 , § 5; SL 2021, ch 44 , § 3.
SDCL § 10-6-30 Repealed by SL 1992, ch 80 , § 48
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10-6-31 Transferred to §
SDCL § 10-6-31 SDCL 10-6-31
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SDCL § 10-6-31.1 SDCL 10-6-31.1
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SDCL § 10-6-31.2 SDCL 10-6-31.2
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SDCL § 10-6-31.3 SDCL 10-6-31.3
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SDCL § 10-6-31.4 SDCL 10-6-31.4
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SDCL § 10-6-31.5 SDCL 10-6-31.5
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SDCL § 10-6-31.6 SDCL 10-6-31.6
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SDCL § 10-6-31.7 SDCL 10-6-31.7
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SDCL § 10-6-31.8 SDCL 10-6-31.8
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SDCL § 10-6-31.9 SDCL 10-6-31.9
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SDCL § 10-6-32 Repealed by SL 1995, ch 55
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10-6-33 Transferred to §
SDCL § 10-6-33 SDCL 10-6-33
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SDCL § 10-6-33.1 Repealed by SL 2008, ch 44 , §§ 23, 24, eff
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July 1, 2009. 10-6-33.2 Repealed 10-6-33.3 Transferred to §
SDCL § 10-6-33.10 Repealed by SL 1995, ch 68 , § 64
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10-6-33.11
SDCL § 10-6-33.11 Repealed by SL 2000, ch 42 , § 9
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10-6-33.12 Transferred to §
SDCL § 10-6-33.12 SDCL 10-6-33.12
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SDCL § 10-6-33.13 SDCL 10-6-33.13
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SDCL § 10-6-33.2 Repealed
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Source: SL 1970, ch 79 , § 2; SL 2005, ch 57 , § 1; SL 2021, ch 44 , § 16.
SDCL § 10-6-33.21 SDCL 10-6-33.21
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SDCL § 10-6-33.22 SDCL 10-6-33.22
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SDCL § 10-6-33.28 SDCL 10-6-33.28
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SDCL § 10-6-33.29 SDCL 10-6-33.29
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SDCL § 10-6-33.3 SDCL 10-6-33.3
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SDCL § 10-6-33.30 SDCL 10-6-33.30
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SDCL § 10-6-33.31 SDCL 10-6-33.31
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