South Dakota 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 Repealed.
- 10-6-3 — Repealed.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- 10-6-5 — Repealed.
- 10-6-6 — Repealed.
- 10-6-7 — Repealed.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- 10-6-9 — Repealed.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 — Forms furnished by county commissioners--Affidavit attached to statement ofpersonal property--Signing in lieu of verification before notary public.
- 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 Repealed.
- 10-6-17 — Repealed.
- 10-6-18 — Repealed.
- 10-6-19 — Repealed.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 Repealed.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 Repealed.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 Repealed.
- 10-6-28 — Repealed.
- 10-6-29 — Repealed.
- 10-6-30 — Repealed.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 agricultural and nonagricultural property--Notation by director ofequalization.
- 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- 10-6-32 — Repealed.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 — Factors considered in determining value of agricultural land.
- 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 — Classifications governed by provisions.
- 10-6-33.5 — Assessment, valuation, equalization, and taxation of school and endowment lands.
- 10-6-33.6 — Establishment of separate market value upon deviation from median market value.
- 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 — Classification of nonagricultural acreage--Conversion of agricultural land tononagricultural use.
- 10-6-33.15 — Basis for determining agricultural income value.
- 10-6-33.16 — Collection of cash rent information.
- 10-6-33.17 — Criteria for reclassification as agricultural land.
- 10-6-33.18 — Basis for determining valuation for tax purposes.
- 10-6-33.19 — Less than fifteen sales--Director of equalization authorized to use previous year'ssales or sales in adjoining counties.
- 10-6-33.20 — Classification of certain agricultural land.
- 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 — Certain nonagricultural land excluded from agricultural land valuation.
- 10-6-33.24 — Assessment of agricultural land based on agricultural income value--Conditions.
- 10-6-33.25 — Determination of agricultural income value.
- 10-6-33.26 — Director of equalization to determine assessed value of agricultural land--Valueadjustments.
- 10-6-33.27 — Separate rent value per acre for identified region of county--Deviation from medianrent value.
- 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 — Tax credit for renewable resource energy systems--Definition of terms.
- 10-6-35.9 — Tax credit allowed for attachment of renewable resource energy system.
- 10-6-35.10 — Credit not allowed when energy produced for sale.
- 10-6-35.11 — Credit not allowed after transfer of property--Exception for new residential property.
- 10-6-35.12 — Amount of tax credit for residential application or ethyl alcohol production system.
- 10-6-35.13 — Amount of tax credit for commercial application.
- 10-6-35.14 — Adjustment of tax credit to include federal income tax credit.
- 10-6-35.15 — Period during which tax credit applied--Period of diminishing credit.
- 10-6-35.16 — Filing of tax credit statement--Separate statement for each system--Time of filing--Resubmission.
- 10-6-35.17 — Contents of tax credit statement--Records attached.
- 10-6-35.18 — Deduction by director of equalization on verification of tax credit statement.
- 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 — Director of equalization to establish assessed valuation for property in school district.
- 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 — Restrictions on using certain real property to value other real property--Exclusionfrom sales ratio study.