There is a newer version of the South Dakota Codified Laws
2014 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06 - Annual Assessment Of Property
- § 10-6-1 Definition of terms.
- § 10-6-1.1 Mill levy defined--Substitution.
- § 10-6-1.2 One mill defined--Substitution.
- § 10-6-1.3 "Fair market value" and "full and true value" defined.
- § 10-6-1.4 "Arms-length transaction" defined.
- § 10-6-2 Period during which assessment made--Date of assessment.
- § 10-6-2.1 , 10-6-2.2. Repealed.
- § 10-6-3 Repealed.
- § 10-6-3.1 Assessment date for leased school and endowment lands--Valuation date.
- § 10-6-4 Information as to land becoming taxable for first time--Transmittal to countyofficials.
- § 10-6-5 Repealed.
- § 10-6-6 Repealed.
- § 10-6-7 Repealed.
- § 10-6-8 Statement of personal property required of taxpayers--Property and information tobe included.
- § 10-6-9 Repealed.
- § 10-6-10 Statement forms to be furnished by county commissioners--Affidavit requirements.
- § 10-6-11 to 10-6-16. Repealed.
- § 10-6-17 Repealed.
- § 10-6-18 Repealed.
- § 10-6-19 Repealed.
- § 10-6-20 Penalty for intentional evasion, deceit or failure to list property.
- § 10-6-21 False or fraudulent property statement--Intentional failure or refusal to deliver taxlist--Conversion of property to evade tax--Misdemeanor.
- § 10-6-22 Prosecution of tax evaders--Disposition of fines.
- § 10-6-23 , 10-6-24. Repealed.
- § 10-6-25 Examination of property by director or deputy--Inspection of records--Administrationof oaths.
- § 10-6-25.1 , 10-6-25.2. Repealed.
- § 10-6-26 , 10-6-27. Repealed.
- § 10-6-28 Repealed.
- § 10-6-29 Repealed.
- § 10-6-30 Repealed.
- § 10-6-31 Classification of property--Notation by director of equalization.
- § 10-6-31.1 Agricultural land classified and taxed without regard to zoning.
- § 10-6-31.2 Leased school lands classified separately.
- § 10-6-31.3 Criteria for classification of land as agricultural.
- § 10-6-31.4 Property tax freeze authorized for agricultural property of beginning farmer.
- § 10-6-31.5 Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
- § 10-6-32 Repealed.
- § 10-6-33 Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
- § 10-6-33.1 Repealed.
- § 10-6-33.2 Determination of capacity to produce agricultural products--Sources of information.
- § 10-6-33.3 Property not used for agriculture separately assessed.
- § 10-6-33.4 Repealed.
- § 10-6-33.5 Assessment, valuation, equalization, and taxation of school and endowment lands.
- § 10-6-33.6 Repealed.
- § 10-6-33.7 Classification of agricultural land in each county--Basis for soil valuation.
- § 10-6-33.8 Minimum and maximum median sales to assessment ratio.
- § 10-6-33.9 Maximum coefficient of dispersion--Necessity for certificate of compliance.
- § 10-6-33.10 Repealed.
- § 10-6-33.11 Repealed.
- § 10-6-33.12 Distinction between agricultural and nonagricultural real property.
- § 10-6-33.13 Promulgation of rules--Purposes.
- § 10-6-33.14 to 10-6-33.20. Repealed.
- § 10-6-33.21 Assessed value of inundated farmlands--Classification.
- § 10-6-33.22 Request for special assessment for inundated farmland--Time limit--Description ofland.
- § 10-6-33.23 to 10-6-33.27. Repealed.
- § 10-6-33.28 Agricultural land to be assessed based on agricultural income value.
- § 10-6-33.29 Database to determine agricultural income value.
- § 10-6-33.30 Factors used for percentage of annual earning capacity.
- § 10-6-33.31 Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
- § 10-6-33.32 Division of land into categories.
- § 10-6-33.33 Classification of buildings and structures.
- § 10-6-33.34 Market value of agricultural land.
- § 10-6-33.35 Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
- § 10-6-33.36 Contract for collection of cash rent information.
- § 10-6-33.37 Equalization of assessed valuation of cropland and noncropland.
- § 10-6-34 Repealed.
- § 10-6-34.1 Centrally assessed operating property classified--Percentage of value at whichequalized.
- § 10-6-35 Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
- § 10-6-35.1 New industrial structures and additions specifically classified for tax purposes.
- § 10-6-35.2 Discretionary formula for reduced taxation of new structures and additions--Partiallyconstructed structures.
- § 10-6-35.3 Pollution standards to qualify for construction tax incentive.
- § 10-6-35.4 Municipal adoption of reduction for new property.
- § 10-6-35.5 to 10-6-35.7. Repealed.
- § 10-6-35.8 to 10-6-35.18. Repealed.
- § 10-6-35.19 Nonresidential property--Increased value due to reconstruction or renovation--Specialclassification.
- § 10-6-35.20 Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
- § 10-6-35.21 New nonresidential agricultural structures and additions specifically classified for taxpurposes.
- § 10-6-35.22 New industrial or commercial structures, additions, renovation, or reconstructionspecifically classified for tax purposes.
- § 10-6-35.23 Adoption of assessed value formula by governing board of improvement district.
- § 10-6-35.24 New commercial structures and additions specifically classified for tax purposes.
- § 10-6-35.25 New commercial structures and additions specifically classified for tax purposes.
- § 10-6-36 Real property to be viewed--Entry of values for land, improvements and total.
- § 10-6-36.1 Unrecorded improvements to real property--Notification of value to county auditor.
- § 10-6-36.2 Improvements to which provisions not applicable--Petition and hearing prior tonotification of auditor.
- § 10-6-36.3 Petition for reversal of director's decision--Notice and hearing.
- § 10-6-37 Railroad and highway rights-of-way deducted in valuing land.
- § 10-6-38 Real estate list included in assessment lists, rolls, and book--Contents.
- § 10-6-39 Form for real estate list.
- § 10-6-40 Equalization director's affidavit attached to real estate list.
- § 10-6-41 , 10-6-42. Repealed.
- § 10-6-43 Looseleaf records and card systems authorized--Validation of records previouslyused.
- § 10-6-44 Delivery to boards of equalization of assessment books, lists, rolls and returns--Opento public inspection.
- § 10-6-45 Repealed.
- § 10-6-46 , 10-6-47. Repealed.
- § 10-6-48 Repealed.
- § 10-6-49 Repealed.
- § 10-6-50 Notice of assessment--Use of uniform information.
- § 10-6-51 Counties not in compliance--Basis of request for and issuance of certificate ofcompliance.
- § 10-6-52 , 10-6-53. Repealed.
- § 10-6-54 Classification for new structures or additions or renovations in redevelopmentneighborhood.
- § 10-6-55 Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
- § 10-6-56 Boundaries of redevelopment neighborhood.
- § 10-6-57 Standards for redevelopment neighborhood property within municipality.
- § 10-6-58 to 10-6-65. Repealed.
- § 10-6-66 Classification of certain residential property.
- § 10-6-66.1 Transferred.
- § 10-6-67 Valuation of certain residential property.
- § 10-6-68 Repealed.
- § 10-6-69 Repealed.
- § 10-6-70 Transferred.
- § 10-6-71 Transferred.
- § 10-6-72 Transferred.
- § 10-6-73 Transferred.
- § 10-6-74 Repealed.
- § 10-6-75 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
- § 10-6-76 Use of arms-length sales of nonagricultural and owner-occupied property to valueother real property.
- § 10-6-77 Limitation on increase and decrease of taxable value of cropland and noncropland.
- § 10-6-78 Consideration of federal income tax credits in assessing property prohibited.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.