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2017 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 Repealed.
- § 10-6-3 Repealed.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 county officials.
- § 10-6-5 Repealed.
- § 10-6-6 Repealed.
- § 10-6-7 Repealed.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 to be 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- § 10-6-9 Repealed.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 Repealed.
- § 10-6-17 Repealed.
- § 10-6-18 Repealed.
- § 10-6-19 Repealed.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 tax list--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 Repealed.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--Administration of 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 Repealed.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 Repealed.
- § 10-6-28 Repealed.
- § 10-6-29 Repealed.
- § 10-6-30 Repealed.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 .
- § 10-6-31.6 State-owned public shooting area or game production area assessed and taxed as agricultural land.
- § 10-6-31.7 Classification of certain agricultural land as riparian buffer strip.
- § 10-6-31.8 Criteria for classification of agricultural land as riparian buffer strip.
- § 10-6-31.9 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
- § 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 of land.
- § 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 which equalized.
- § 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--Partially constructed 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--Special classification.
- § 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 tax purposes.
- § 10-6-35.22 New industrial or commercial structures, additions, renovation, or reconstruction specifically 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 to notification 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 previously used.
- § 10-6-44 Delivery to boards of equalization of assessment books, lists, rolls and returns--Open to 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 of compliance.
- § 10-6-52 , 10-6-53. Repealed.
- § 10-6-54 Classification for new structures or additions or renovations in redevelopment neighborhood.
- § 10-6-55 Adoption of formula for assessed value of structures classified pursuant to ยง 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 value other 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.
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