Annual Assessment Of Property

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Annual Assessment Of Property

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Section
10-6-1

Transferred to § 10-6-101.

Section
10-6-1.1

Transferred to § 10-6-102.

Section
10-6-1.2

Transferred to § 10-6-103.

Section
10-6-1.3

Transferred to § 10-6-104.

Section
10-6-1.4

Repealed

Section
10-6-2

Transferred to § 10-6-105.

Section
10-6-2.1

10-6-2.1, 10-6-2.2.Repealed by SL 1992, ch 80, §§30, 31.

Section
10-6-3

10-6-3.Repealed by SL 2000, ch 42, §1.

Section
10-6-3.1

Repealed

Section
10-6-4

Transferred to § 10-6-107.

Section
10-6-5

10-6-5.Repealed by SL 1992, ch 80, §33.

Section
10-6-6

10-6-6.Repealed by SL 2000, ch 42, §2.

Section
10-6-7

10-6-7.Repealed by SL 1992, ch 80, §34.

Section
10-6-8

Transferred to § 10-6-108.

Section
10-6-9

10-6-9.Repealed by SL 2000, ch 42, §3.

Section
10-6-10

Repealed

Section
10-6-11

10-6-11 to 10-6-16.Repealed by SL 1992, ch 80, §§37 to 42.

Section
10-6-17

10-6-17.Repealed by SL 2000, ch 42, §4.

Section
10-6-18

10-6-18.Repealed by SL 1982, ch 86, §3.

Section
10-6-19

10-6-19.Repealed by SL 1992, ch 80, §43.

Section
10-6-20

Repealed

Section
10-6-21

Repealed

Section
10-6-22

Repealed

Section
10-6-23

10-6-23, 10-6-24.Repealed by SL 1992, ch 80, §§45, 46.

Section
10-6-25

Transferred to § 10-6-109.

Section
10-6-25.1

10-6-25.1, 10-6-25.2.Repealed by SL 2000, ch 42, §§6, 7.

Section
10-6-26

10-6-26, 10-6-27.Repealed by SL 1982, ch 86, §§5, 6.

Section
10-6-28

10-6-28.Repealed by SL 1992, ch 80, §47.

Section
10-6-29

10-6-29.Repealed by SL 2000, ch 42, §8.

Section
10-6-30

10-6-30.Repealed by SL 1992, ch 80, §48.

Section
10-6-31

Transferred to § 10-6-110.

Section
10-6-31.1

Transferred to § 10-6-111.

Section
10-6-31.2

Transferred to § 10-6-106.

Section
10-6-31.3

Transferred to § 10-6-112.

Section
10-6-31.4

Transferred to § 10-6-113.

Section
10-6-31.5

Transferred to § 10-6-114.

Section
10-6-31.6

Transferred to § 10-6-115.

Section
10-6-31.7

Transferred to § 10-6-116.

Section
10-6-31.8

Transferred to § 10-6-117.

Section
10-6-31.9

Transferred to § 10-6-118.

Section
10-6-32

10-6-32.Repealed by SL 1995, ch 55.

Section
10-6-33

Transferred to § 10-6-119.

Section
10-6-33.1

10-6-33.1.Repealed by SL 2008, ch 44, §§23, 24, eff. July 1, 2009.

Section
10-6-33.2

Repealed

Section
10-6-33.3

Transferred to § 10-6-120.

Section
10-6-33.4

10-6-33.4.Repealed by SL 2008, ch 44, §§23, 24, eff. July 1, 2009.

Section
10-6-33.5

Repealed

Section
10-6-33.6

10-6-33.6.Repealed by SL 2008, ch 44, §§23, 24, eff. July 1, 2009.

Section
10-6-33.7

Repealed.

Section
10-6-33.8

Transferred to § 10-6-121.

Section
10-6-33.9

Transferred to § 10-6-122.

Section
10-6-33.10

10-6-33.10.Repealed by SL 1995, ch 68, §64.

Section
10-6-33.11

10-6-33.11.Repealed by SL 2000, ch 42, §9.

Section
10-6-33.12

Transferred to § 10-6-123.

Section
10-6-33.13

Transferred to § 10-6-124.

Section
10-6-33.14

10-6-33.14 to 10-6-33.20.Repealed by SL 2008, ch 44, §§23, 24, eff. July 1, 2009.

Section
10-6-33.21

Transferred to § 10-6-125.

Section
10-6-33.22

Transferred to § 10-6-126.

Section
10-6-33.23

10-6-33.23 to 10-6-33.27.Repealed by SL 2008, ch 44, §§23, 24, eff. July 1, 2009.

Section
10-6-33.28

Transferred to § 10-6-127.

Section
10-6-33.29

Transferred to § 10-6-128.

Section
10-6-33.30

Transferred to § 10-6-129.

Section
10-6-33.31

Transferred to § 10-6-131.

Section
10-6-33.32

Transferred to § 10-6-130.

Section
10-6-33.33

Transferred to § 10-6-132.

Section
10-6-33.34

Transferred to § 10-6-133.

Section
10-6-33.35

Transferred to § 10-6-134.

Section
10-6-33.36

Repealed

Section
10-6-33.37

Repealed

Section
10-6-33.38

Repealed

Section
10-6-34

10-6-34.Repealed by SL 2000, ch 42, §10.

Section
10-6-34.1

Transferred to § 10-6-136.

Section
10-6-35

Repealed

Section
10-6-35.1

Repealed.

Section
10-6-35.2

Transferred to § 10-6-137.

Section
10-6-35.3

Repealed.

Section
10-6-35.4

Transferred to § 10-6-138.

Section
10-6-35.5

10-6-35.5 to 10-6-35.7.Repealed by SL 1978, ch 74, §12.

Section
10-6-35.8

10-6-35.8 to 10-6-35.18.Repealed by SL 2010, ch 47, §§8 to 18.

Section
10-6-35.19

Repealed.

Section
10-6-35.20

Repealed

Section
10-6-35.21

Repealed.

Section
10-6-35.22

Repealed.

Section
10-6-35.23

Transferred to § 10-6-139.

Section
10-6-35.24

Repealed.

Section
10-6-35.25

Repealed.

Section
10-6-35.26

Repealed.

Section
10-6-35.27

Transferred to § 10-6-140.

Section
10-6-36

Repealed

Section
10-6-36.1

Transferred to § 10-6-145.

Section
10-6-36.2

Transferred to § 10-6-146.

Section
10-6-36.3

Transferred to § 10-6-147.

Section
10-6-37

Transferred to § 10-6-148.

Section
10-6-38

Transferred to § 10-6-149.

Section
10-6-39

Transferred to § 10-6-150.

Section
10-6-40

Transferred to § 10-6-151.

Section
10-6-41

10-6-41, 10-6-42.Repealed by SL 1992, ch 80, §§49, 50.

Section
10-6-43

Transferred to § 10-6-152.

Section
10-6-44

Transferred to § 10-6-153.

Section
10-6-45

10-6-45.Repealed by SL 1992, ch 80, §51.

Section
10-6-46

10-6-46, 10-6-47.Repealed by SL 1972, ch 56, §2.

Section
10-6-48

10-6-48.Repealed by SL 1992, ch 80, §52.

Section
10-6-49

10-6-49.Repealed by SL 2011, ch 51, §1.

Section
10-6-50

Transferred to § 10-6-154.

Section
10-6-51

Transferred to § 10-6-156.

Section
10-6-52

10-6-52, 10-6-53.Repealed by SL 2000, ch 42, §§17, 18.

Section
10-6-54

Repealed.

Section
10-6-55

Repealed.

Section
10-6-56

Transferred to § 10-6-141.

Section
10-6-57

Transferred to § 10-6-142.

Section
10-6-58

10-6-58 to 10-6-65.Repealed by SL 1998, ch 53, §§1 to 8.

Section
10-6-66

Transferred to § 10-6-143.

Section
10-6-66.1

10-6-66.1.Transferred to §10-13-39.1.

Section
10-6-67

Transferred to § 10-6-144.

Section
10-6-68

10-6-68.Repealed by SL 2000, ch 42, §22.

Section
10-6-69

10-6-69.Repealed by SL 1998, ch 50, §1.

Section
10-6-70

10-6-70.Transferred to §10-21-36.

Section
10-6-71

10-6-71.Transferred to §10-21-37.

Section
10-6-72

10-6-72.Transferred to §10-21-38.

Section
10-6-73

10-6-73.Transferred to §10-21-39.

Section
10-6-74

10-6-74.Repealed by SL 2008, ch 44, §4, eff. July 1, 2014.

Section
10-6-75

Transferred to § 10-6-155.

Section
10-6-76

Repealed

Section
10-6-77

Repealed

Section
10-6-78

Transferred to § 10-6-157.

Section
10-6-101

Definition of terms.

Section
10-6-102

Mill levy defined--Substitution.

Section
10-6-103

One mill defined--Substitution.

Section
10-6-104

"Fair market value" and "full and true value" defined.

Section
10-6-105

Period during which assessment made--Date of assessment.

Section
10-6-106

Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.

Section
10-6-107

Reserved.

Section
10-6-108

Statement of real property required of taxpayers.

Section
10-6-109

Viewing of property--Inspection of records--Recording assessed value.

Section
10-6-110

Classification of property--Notation by director.

Section
10-6-111

Agricultural land taxed without regard to zoning.

Section
10-6-112

Classification of agricultural land--Criteria.

Section
10-6-113

Property tax freeze authorized for agricultural property of beginning farmer.

Section
10-6-114

Criteria for qualifying for tax freeze on agricultural property of beginning farmer.

Section
10-6-115

State-owned public shooting area or game production area assessed and taxed as agricultural land.

Section
10-6-116

Agricultural land--Riparian buffer strip described--Additional county board authorization.

Section
10-6-117

Agricultural land--Riparian buffer strip classification--Criteria--Duration.

Section
10-6-118

Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

Section
10-6-119

Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.

Section
10-6-120

Property not used for agriculture separately assessed.

Section
10-6-121

Minimum and maximum median sales to assessment ratio.

Section
10-6-122

Maximum coefficient of dispersion.

Section
10-6-123

Distinction between agricultural and nonagricultural real property.

Section
10-6-124

Promulgation of rules--Purposes.

Section
10-6-125

Assessed value of inundated farmlands--Classification.

Section
10-6-126

Request for special assessment for inundated farmland--Time limit--Description of land.

Section
10-6-127

Agricultural land to be assessed based on agricultural income value.

Section
10-6-128

Agricultural income value--Determination--Database of cropland data.

Section
10-6-129

Factors used for percentage of annual earning capacity.

Section
10-6-130

Soil classification--Land categorization--Director adjustments.

Section
10-6-131

Agricultural income value for county--Adjustment of assessed value by director.

Section
10-6-132

Classification of buildings and structures.

Section
10-6-133

Fair market value of agricultural land.

Section
10-6-134

Agricultural Land Assessment Implementation and Oversight Advisory Task Force.

Section
10-6-135

Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.

Section
10-6-136

Centrally assessed operating property classified--Percentage of value at which equalized.

Section
10-6-137

Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.

Section
10-6-138

Municipal adoption of reduction for new property.

Section
10-6-139

Adoption of assessed value formula by governing board of improvement district.

Section
10-6-140

[Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.

Section
10-6-141

Boundaries of redevelopment neighborhood.

Section
10-6-142

Standards for redevelopment neighborhood property within municipality.

Section
10-6-143

Classification of certain residential property.

Section
10-6-144

Valuation of certain residential property.

Section
10-6-145

Unrecorded improvements to real property--Notification of value to county auditor.

Section
10-6-146

Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.

Section
10-6-147

Petition for reversal of director's decision--Notice and hearing.

Section
10-6-148

Railroad and highway rights-of-way deducted in valuing land.

Section
10-6-149

Real estate list included in assessment lists, rolls, and book--Contents.

Section
10-6-150

Form for real estate list.

Section
10-6-151

Equalization director's affidavit attached to real estate list.

Section
10-6-152

Records of county auditor or treasurer authorized as tax records.

Section
10-6-153

Delivery of updated records to boards of equalization--Open to public inspection.

Section
10-6-154

Notice of assessment--Required information--Promulgation of rules.

Section
10-6-155

Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

Section
10-6-156

Counties not in compliance--Basis of request for and issuance of certificate of compliance.

Section
10-6-157

Consideration of federal income tax credits in assessing property prohibited.