Title 10 — TAXATION

After notice and unanimous vote of the shareholders, a shareholder of a subchapter S corporation that has ten or fewer shareholders, may represent the corporation during a property tax appeal, pursuant to this chapter, to the Office of Hearing Examiners. The designated shareholde…

An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and intervenors before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26 . The venue of the appeal shall be …

Any person, firm, limited liability company, corporation, taxing district, governmental subdivision, or agency interested as described in § 10-11-42 may appeal from a decision of the county board of equalization to the circuit court in and for such county. Such appeal shall be fi…

All appeals taken to the circuit court pursuant to § 10-11-43 or 10-11-44 shall be docketed as other causes pending therein. Appeals taken pursuant to § 10-11-44 shall be heard and conducted and determined as provided by §§ 7-8-30 and

The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment. Sou…

10-11-47 Assessments within equalization jurisdiction of secretary of revenue. 10-11-48 Percentage changes by secretary of revenue in real property assessments within county. 10-11-49

The secretary of revenue may equalize the assessment: (1) Of all property between those counties where a school district or municipality lies partly in each, but only if the board of county commissioners of one of the counties makes request in writing for such equalization; (2) O…

Whenever assessments may be equalized pursuant to § 10-11-47 , the secretary of revenue shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the secretary of revenue may believe the valuation …

10-11-50 Evidence required for percentage change in assessments--Rate of change not to be fractional. 10-11-51 Certification to county auditors of percentage changes made by secretary of revenue--State levy certified. 10-11-52 Assessments not invalidated by late transmittal of ce…

The county auditor shall upon completing such assessment and extending the tax thereon, immediately make the necessary entries upon the proper tax lists which are in his possession, to add the omitted tax, and as to such tax lists as are in possession of the county treasurer he s…

The secretary of revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon. However, in all cases of addition to or deduction from the assessed valuation of any class of property in the severa…

On or before the fourth Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made purs…

Failure on the part of the Department of Revenue to transmit the certificate required by § 10-11-51 , on or before the fourth Monday of August, does not in any way invalidate the assessment or tax levied, if the certificate is transmitted to the county auditor within a reasonable…

The county auditor shall add to or deduct from each tract or lot of real property in his county the required percent of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents…

The secretary of revenue shall require all county directors of equalization to report to the Department of Revenue, data on assessed valuation and sales for such periods and in such form and content the secretary of revenue may require. Source: SL 1978, ch 76 , § 5; SL 1989, ch. …

The secretary of revenue annually shall prepare and publish comprehensive assessment to sales ratio studies of the average level of assessment, the degree of assessment uniformity, and the overall compliance with assessment requirements for each class of property in each county i…

10-11-56 Arms-length transactions included in departmental studies. 10-11-56.5

Any sale which has been verified to be an arms - length transaction shall be included in the annual study. For purposes of this section, the term, arms - length transaction, means the transfer of property offered on the open market for a reasonable period of time between a willin…

10-11-57 Repealed. 10-11-58 Computation of median level of assessment in each county. 10-11-59 Computation of coefficient of dispersion for each county. 10-11-60 Publication of findings from assessment to sales ratio studies. 10-11-61

Source: SL 1978, ch 76 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 43 , § 15.

In order to determine the average level of assessment in each county the secretary of revenue shall compute the median ratio. The median ratio is the middle value in the array of ratios of assessed valuations to sales, from the highest to the lowest for the current year and one y…

In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of t…

The county auditor so entering such omitted property for taxation shall, at the time of entering the same on the tax rolls, deposit in the United States mails, properly addressed to the taxpayer against whom the assessment is made, a notice of said assessment. Source: SL 1919, ch…

The secretary of revenue shall publish annually the findings of the assessment to sales ratio study along with whatever additional information he shall determine necessary to equalize and evaluate assessment of property in South Dakota. Source: SL 1978, ch 76 , § 7; SL 2003, ch 2…

10-11-62

10-11-63 Definition of terms. 10-11-64 Annual valuation of property within municipality. 10-11-65 Appeal from assessment to sales ratio studies. 10-11-66 Consolidated board of equalization authorized--Membership. 10-11-67 Filing complaint with consolidated board. 10-11-68 Consoli…

Terms used in § 10-11-64 mean: (1) "County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census; (2) "Overlapping municipality," a municipality having territory in two or more adjoining countie…

The director of equalization in the county of jurisdiction shall annually, in cooperation with the directors of equalization in the other counties of an overlapping municipality, establish the assessed valuation for all property within the municipality for the purpose of levying …

Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to § 10-11-55 to the Office of Hearing Examiners in the manner prescribed in cha…

In lieu of the local board of equalization and county board of equalization established and governed pursuant to §§ 10-11-13 to 10-11-31 , inclusive, the governing boards of any county, municipality, school, and township may agree by resolution to consolidate the local board of e…

Any resident, feeling aggrieved by anything in the assessment roll, may apply, personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complain…

A consolidated board of equalization may hear individual valuation, classification, and assessment questions of owners who have appealed to the consolidated board of equalization, and may make adjustments and corrections in the assessment roll. Source: SL 1996, ch 68 , § 3.

If any real property is omitted by inadvertence or otherwise, the consolidated 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 entered on the…

The county treasurer shall, upon receipt of the certificate described by § 10-11-5 , enter said assessment and the taxes so extended upon the duplicate tax list for such year or years, and proceed to collect the same in the manner provided by law for the collection of other taxes…

The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent has been duly notified of the time and place and intent of the consolidated board of equalization so to do, and such notice shall be by personal se…

Municipal, school, and township board members may participate and vote only in the equalization of property within the boundaries of each member's respective taxing district. The county commissioners shall be a majority of the members eligible to vote on the property valuation in…

A consolidated board of equalization may: (1) Correct clerical errors of the assessment roll; (2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3) Equalize between taxing districts and between classes of property. The board …

The consolidated 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. Source: SL 1996, ch 68 , § 8.

The consolidated 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. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the…

Nothing contained in § 10-11-74 authorizes any consolidated board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements above or below that of an adjoining piece or parcel of real property of equal value, by whi…

Any person feeling aggrieved by the decision of the consolidated board of equalization may appeal that decision in the same manner as prescribed in § 10-11-42 for the county board of equalization. Source: SL 1996, ch 68 , § 10A.

Application of §§ 10-11-13 to

On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to this chapter against any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment. The motio…

Nothing in §§ 10-11-2 to 10-11-7 , inclusive, shall in any manner deprive the Department of Revenue or its proper official of the right to require county auditors to place upon the assessment rolls omitted property which may have escaped assessment and taxation in the current or …

If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall…

Source: SL 1907, ch 124 ; SL 1909, ch 193 ; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461 , § 1; SL 1994, ch 73 , § 18.

The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed and equalized …

10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund. 10-12-13.1 Authorization of increased tax levy--Publication. 10-12-14 County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities. 10-12-15…

The board of county commissioners may levy an annual tax as a reserve fund to be accumulated and used for the purpose of maintaining, repairing, constructing, and reconstructing roads and bridges as follows: (1) A levy not to exceed one dollar and twenty cents per thousand dollar…

The governing body of the county may, by resolution, impose the increased tax levy provided in § 10-12-13 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published …