Title 10 — TAXATION

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…

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…

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…

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…

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.

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…

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…

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 …

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…

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…

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…

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 …

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…

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 …

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…

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…

It shall be the duty of the county auditor of each county after delivery of the assessment rolls by the director of equalization to his office on September fifteenth of each year to add omitted property to the assessment rolls, as provided by §§ 10-11-2 to 10-11-8 , inclusive. So…

If any error appears in the computation or extension of the amount of any tax the county treasurer shall notify the county auditor who shall forthwith correct the original and duplicate tax lists and the correct amount shall then be collected by the treasurer. Source: SDC 1939, §…

When the county treasurer, after the tax list is committed to him, shall ascertain that any land or other property is omitted, he shall report the fact to the county auditor, who, upon being satisfied thereof, shall enter the same upon his assessment list and assess the value, an…

In all such cases of addition, correction, or other amendment of the tax lists, the fact that the same was made as an addition, correction, or amendment shall be made and the date of making the same shall be entered in the "remarks" or other appropriate column of the tax list. Th…

The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third Monday of March for the …

A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board membe…

The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assess…

Any property owner or taxpayer of a township or municipality, as an individual or through an attorney or agent, feeling aggrieved by anything in the assessment roll may appeal to the local board of equalization for the correction of alleged errors in the listing or valuation of t…

A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify ea…

10-11-18

10-11-19 Addition of omitted property by local board--Procedure for assessment. 10-11-20 Notice to taxpayer before increase in assessment by local board. 10-11-21 Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners. 10-11-22 Right…

If any real property is omitted by inadvertence or otherwise, the township or municipal board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is enter…

Whenever the county auditor shall discover or receive credible information, or if he shall have reason to believe that any real property has from any cause been omitted, in whole or in part, in the assessment of any year or number of years, he shall proceed to correct the assessm…

The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent shall have been duly notified of the time and place and intent of the township, town, or city board of equalization so to do, and such notice shall…

After completing the equalization as provided in this chapter, and on or before the fourth Monday of March, the clerk of the township or municipal equalization board shall deliver the assessment roll to the director of equalization, with a record of proceedings pursuant to § 10-1…

Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated. Source: SDC 1939, § 57.0404; SL 1992, ch 60 , § 2; SL 1993, ch 86 , § 12;…

10-11-25 Composition of county board of equalization--Oath of office--Time, place and duration of meetings. 10-11-26 Powers of county board of equalization--De novo appeals. 10-11-26.1 Notice of decision by county board of equalization--Publication of minutes. 10-11-27 Complaint …

The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of a member of the …

A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may: (1) Correct clerical errors of the assessment roll; (2) Hear appeals from individuals regarding aggregate assessment…

The county board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken and to the clerk of the affected local board of equalization. In addition, the co…

No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original compl…

10-11-29 Addition of omitted property by county board--Procedure for assessment. 10-11-30

The county board of equalization shall place upon the books of any taxing district within the county any property that may have been omitted by error or neglect of the director of equalization or board of equalization of the local assessment district. The procedure provided for i…

If the person claiming to own the property referred to in § 10-11-2 , or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, de…

10-11-31 Changes in real property assessments not to create inequalities requiring complete reassessment. 10-11-32 10-11-32 , 10-11-33. Repealed by SL 1993, ch 86 , §§ 21, 22. 10-11-34 Increase in individual assessment--Advance notice required. 10-11-35

Nothing contained in § 10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real propert…

No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26 (3). Source: SDC 1939, § 57.0406; SL 1957, ch 460 ; SL 1993, ch 86 , § 23; SL 2021, ch 43 , § 14. 10-11-35. Rep…

10-11-36 10-11-36 , 10-11-37. Repealed by SL 1992, ch 80 , §§ 114, 115. 10-11-38 10-11-38 , 10-11-39. Repealed by SL 1982, ch 28 , §§ 26, 27. 10-11-40 Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue. 10-11-41 Correction of asses…

If the party notified as provided by § 10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor shall charge such property and the owner thereof with the amount …

The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to…

The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of whic…

Any owner or taxpayer feeling aggrieved by the decision of the county board of equalization relative to the assessment of its property or any taxing district or governmental subdivision or agency in which such property is located, feeling aggrieved by the decision of the county b…

The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to § 10-6-136 , and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority. Appeals to the Office…

The Office of Hearing Examiners shall serve notice of its decision, by certified mail, on the parties to the appeal, the county auditor, the secretary of revenue, and on permitted intervenors before the Office of Hearing Examiners. The decision shall be in the form required by §