Chapter 6. Annual Assessment of Property
Index
- SDCL 10-6-1.1 Transferred
- SDCL 10-6-1.2 Transferred
- SDCL 10-6-1.3 Transferred
- SDCL 10-6-1.4 [Repealed]
- SDCL 10-6-2 Transferred
- SDCL 10-6-2.1, 10-6-22 [Repealed]
- SDCL 10-6-3 [Repealed]
- SDCL 10-6-3.1 [Repealed]
- SDCL 10-6-5 [Repealed]
- SDCL 10-6-6 [Repealed]
- SDCL 10-6-7 [Repealed]
- SDCL 10-6-9 [Repealed]
- SDCL 10-6-10 [Repealed]
- SDCL 10-6-11 to 10-6-16 [Repealed]
- SDCL 10-6-17 [Repealed]
- SDCL 10-6-18 [Repealed]
- SDCL 10-6-19 [Repealed]
- SDCL 10-6-20 [Repealed]
- SDCL 10-6-21 [Repealed]
- SDCL 10-6-22 [Repealed]
- SDCL 10-6-23, 10-6-24 [Repealed]
- SDCL 10-6-25.1, 10-6-25.2 [Repealed]
- SDCL 10-6-26, 10-6-27 [Repealed]
- SDCL 10-6-28 [Repealed]
- SDCL 10-6-29 [Repealed]
- SDCL 10-6-30 [Repealed]
- SDCL 10-6-31.3 Transferred
- SDCL 10-6-31.4 Transferred
- SDCL 10-6-31.5 Transferred
- SDCL 10-6-31.6 Transferred
- SDCL 10-6-31.9 Transferred
- SDCL 10-6-32 [Repealed]
- SDCL 10-6-33.1 [Repealed]
- SDCL 10-6-33.2 [Repealed]
- SDCL 10-6-33.4 [Repealed]
- SDCL 10-6-33.5 [Repealed]
- SDCL 10-6-33.6 [Repealed]
- SDCL 10-6-33.7 [Repealed]
- SDCL 10-6-33.8 Transferred
- SDCL 10-6-33.9 Transferred
- SDCL 10-6-33.10 [Repealed]
- SDCL 10-6-33.11 [Repealed]
- SDCL 10-6-33.12 Transferred
- SDCL 10-6-33.13 Transferred
- SDCL 10-6-33.14 to 10-6-33.20 [Repealed]
- SDCL 10-6-33.23 to 10-6-33.27 [Repealed]
- SDCL 10-6-33.28 Transferred
- SDCL 10-6-33.29 Transferred
- SDCL 10-6-33.30 Transferred
- SDCL 10-6-33.33 Transferred
- SDCL 10-6-33.36 [Repealed]
- SDCL 10-6-33.37 [Repealed]
- SDCL 10-6-33.38 [Repealed]
- SDCL 10-6-34 [Repealed]
- SDCL 10-6-34.1 Transferred
- SDCL 10-6-35 [Repealed]
- SDCL 10-6-35.1 [Repealed]
- SDCL 10-6-35.2 Transferred
- SDCL 10-6-35.3 [Repealed]
- SDCL 10-6-35.4 Transferred
- SDCL 10-6-35.5 to 10-6-35.7 [Repealed]
- SDCL 10-6-35.8 to 10-6-35.18 [Repealed]
- SDCL 10-6-35.19 [Repealed]
- SDCL 10-6-35.20 [Repealed]
- SDCL 10-6-35.21 [Repealed]
- SDCL 10-6-35.22 [Repealed]
- SDCL 10-6-35.23 Transferred
- SDCL 10-6-35.24 [Repealed]
- SDCL 10-6-35.25 [Repealed]
- SDCL 10-6-35.26 [Repealed]
- SDCL 10-6-35.27 Transferred
- SDCL 10-6-36 [Repealed]
- SDCL 10-6-39 Transferred
- SDCL 10-6-41, 10-6-42 [Repealed]
- SDCL 10-6-45 [Repealed]
- SDCL 10-6-46, 10-6-47 [Repealed]
- SDCL 10-6-48 [Repealed]
- SDCL 10-6-49 [Repealed]
- SDCL 10-6-51 Transferred
- SDCL 10-6-52, 10-6-53 [Repealed]
- SDCL 10-6-54 [Repealed]
- SDCL 10-6-55 [Repealed]
- SDCL 10-6-56 Transferred
- SDCL 10-6-57 Transferred
- SDCL 10-6-58 to 10-6-65 [Repealed]
- SDCL 10-6-66 Transferred
- SDCL 10-6-66.1 Transferred
- SDCL 10-6-67 Transferred
- SDCL 10-6-68 [Repealed]
- SDCL 10-6-69 [Repealed]
- SDCL 10-6-70 Transferred
- SDCL 10-6-71 Transferred
- SDCL 10-6-72 Transferred
- SDCL 10-6-73 Transferred
- SDCL 10-6-74 [Repealed]
- SDCL 10-6-76 [Repealed]
- SDCL 10-6-77 [Repealed]
- SDCL 10-6-101 Definition of Terms
- SDCL 10-6-102 Mill Levy Defined-Substitution
- SDCL 10-6-103 One Mill Defined-Substitution
- SDCL 10-6-104 Fair Market Value and Full and True Value Defined
- SDCL 10-6-105 Period During Which Assessment Made-Date of Assessment
- SDCL 10-6-106 Leased School Lands Classified Separately-Assessment Date and Valuation Date-Assessment, Equalization, and Taxation of School and Endowment Lands
- SDCL 10-6-107 Reserved
- SDCL 10-6-108 Statement of Real Property Required of Taxpayers
- SDCL 10-6-109 Viewing of Property-Inspection of Records-Recording Assessed Value
- SDCL 10-6-110 Classification of Property-Notation By Director
- SDCL 10-6-111 Agricultural Land Taxed Without Regard to Zoning
- SDCL 10-6-112 Classification of Agricultural Land-Criteria
- SDCL 10-6-113 Property Tax Freeze Authorized For Agricultural Property of Beginning Farmer
- SDCL 10-6-114 Criteria For Qualifying For Tax Freeze On Agricultural Property of Beginning Farmer
- SDCL 10-6-115 State-Owned Public Shooting Area Or Game Production Area Assessed and Taxed As Agricultural Land
- SDCL 10-6-116 Agricultural Land-Riparian Buffer Strip Described-Additional County Board Authorization
- SDCL 10-6-117 Agricultural Land-Riparian Buffer Strip Classification-Criteria
- SDCL 10-6-118 Penalty For Misrepresentation of Agricultural Land As Qualifying As Riparian Buffer Strip
- SDCL 10-6-119 Basis For Determining Valuation For Tax Purposes-Cost, Market and Income Approaches to Appraisal Considered
- SDCL 10-6-120 Property Not Used For Agriculture Separately Assessed
- SDCL 10-6-121 Minimum and Maximum Median Sales to Assessment Ratio
- SDCL 10-6-122 Maximum Coefficient of Dispersion
- SDCL 10-6-123 Distinction Between Agricultural and Nonagricultural Real Property
- SDCL 10-6-124 Promulgation of Rules-Purposes
- SDCL 10-6-125 Assessed Value of Inundated Farmlands-Classification
- SDCL 10-6-126 Request For Special Assessment For Inundated Farmland-Time Limit-Description of Land
- SDCL 10-6-127 Agricultural Land to Be Assessed Based On Agricultural Income Value
- SDCL 10-6-128 Agricultural Income Value-Determination-Database of Cropland Data
- SDCL 10-6-129 Factors Used For Percentage of Annual Earning Capacity
- SDCL 10-6-130 Soil Classification-Land Categorization-Director Adjustments
- SDCL 10-6-131 Agricultural Income Value For County-Adjustment of Assessed Value By Director
- SDCL 10-6-132 Classification of Buildings and Structures
- SDCL 10-6-133 Fair Market Value of Agricultural Land
- SDCL 10-6-134 Agricultural Land Assessment Implementation and Oversight Advisory Task Force-Members-Vacancy-Duties-Draft Legislation
- SDCL 10-6-135 Recommendations Required By Agricultural Land Assessment Implementation and Oversight Advisory Task Force
- SDCL 10-6-136 Centrally Assessed Operating Property Classified-Percentage of Value At Which Equalized
- SDCL 10-6-137 Discretionary Formula For Reduced Taxation of New Structures and Additions-Partially Constructed Structures
- SDCL 10-6-137.1 Discretionary Formula For Reduced Taxation of New Residential Structures
- SDCL 10-6-138 Municipal Adoption of Reduction For New Property
- SDCL 10-6-139 Adoption of Assessed Value Formula By Governing Board of Improvement District
- SDCL 10-6-140 [Repealed Effective 6/30/2025] Real Property Receiving Discretionary Formula Prior to July 1, 2020
- SDCL 10-6-141 Boundaries of Redevelopment Neighborhood
- SDCL 10-6-142 Standards For Redevelopment Neighborhood Property Within Municipality
- SDCL 10-6-143 Classification of Certain Residential Property
- SDCL 10-6-144 Valuation of Certain Residential Property
- SDCL 10-6-145 Unrecorded Improvements to Real Property-Notification of Value to County Auditor
- SDCL 10-6-146 Improvements to Which Provisions Not Applicable-Petition and Hearing Prior to Notification of Auditor
- SDCL 10-6-147 Petition For Reversal of Director's Decision-Notice and Hearing
- SDCL 10-6-148 Railroad and Highway Rights-Of-Way Deducted In Valuing Land
- SDCL 10-6-149 Real Estate List Included In Assessment Lists, Rolls, and Book-Contents
- SDCL 10-6-150 Form For Real Estate List
- SDCL 10-6-151 Equalization Director's Affidavit Attached to Real Estate List
- SDCL 10-6-152 Records of County Auditor Or Treasurer Authorized As Tax Records
- SDCL 10-6-153 Delivery of Updated Records to Boards of Equalization-Open to Public Inspection
- SDCL 10-6-154 Notice of Assessment-Required Information-Promulgation of Rules
- SDCL 10-6-155 Notice to Real Property Owners of Certain Increases In Assessed Valuation-Contents-Promulgation of Rules
- SDCL 10-6-156 Counties Not In Compliance-Basis of Request For and Issuance of Certificate of Compliance
- SDCL 10-6-157 Consideration of Federal Income Tax Credits In Assessing Property Prohibited