Chapter

ANNUAL ASSESSMENT OF PROPERTY

S.D. Codified Laws § 10-6-1— Transferred to § 10-6-101
S.D. Codified Laws § 10-6-1.1— Transferred to § 10-6-102
S.D. Codified Laws § 10-6-1.2— Transferred to § 10-6-103
S.D. Codified Laws § 10-6-1.3— Transferred to § 10-6-104
S.D. Codified Laws § 10-6-1.4— Repealed
S.D. Codified Laws § 10-6-2— Transferred to § 10-6-105
S.D. Codified Laws § 10-6-2.1— 10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31
S.D. Codified Laws § 10-6-3— 10-6-3. Repealed by SL 2000, ch 42, § 1
S.D. Codified Laws § 10-6-3.1— Repealed
S.D. Codified Laws § 10-6-4— Transferred to § 10-6-107
S.D. Codified Laws § 10-6-5— 10-6-5. Repealed by SL 1992, ch 80, § 33
S.D. Codified Laws § 10-6-6— 10-6-6. Repealed by SL 2000, ch 42, § 2
S.D. Codified Laws § 10-6-7— 10-6-7. Repealed by SL 1992, ch 80, § 34
S.D. Codified Laws § 10-6-8— Transferred to § 10-6-108
S.D. Codified Laws § 10-6-9— 10-6-9. Repealed by SL 2000, ch 42, § 3
S.D. Codified Laws § 10-6-10— Repealed
S.D. Codified Laws § 10-6-11— 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42
S.D. Codified Laws § 10-6-17— 10-6-17. Repealed by SL 2000, ch 42, § 4
S.D. Codified Laws § 10-6-18— 10-6-18. Repealed by SL 1982, ch 86, § 3
S.D. Codified Laws § 10-6-19— 10-6-19. Repealed by SL 1992, ch 80, § 43
S.D. Codified Laws § 10-6-20— Repealed
S.D. Codified Laws § 10-6-21— Repealed
S.D. Codified Laws § 10-6-22— Repealed
S.D. Codified Laws § 10-6-23— 10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46
S.D. Codified Laws § 10-6-25— Transferred to § 10-6-109
S.D. Codified Laws § 10-6-25.1— 10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7
S.D. Codified Laws § 10-6-26— 10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6
S.D. Codified Laws § 10-6-28— 10-6-28. Repealed by SL 1992, ch 80, § 47
S.D. Codified Laws § 10-6-29— 10-6-29. Repealed by SL 2000, ch 42, § 8
S.D. Codified Laws § 10-6-30— 10-6-30. Repealed by SL 1992, ch 80, § 48
S.D. Codified Laws § 10-6-31— Transferred to § 10-6-110
S.D. Codified Laws § 10-6-31.2— Transferred to § 10-6-106
S.D. Codified Laws § 10-6-31.3— Transferred to § 10-6-112
S.D. Codified Laws § 10-6-31.4— Transferred to § 10-6-113
S.D. Codified Laws § 10-6-31.5— Transferred to § 10-6-114
S.D. Codified Laws § 10-6-31.6— Transferred to § 10-6-115
S.D. Codified Laws § 10-6-31.7— Transferred to § 10-6-116
S.D. Codified Laws § 10-6-31.8— Transferred to § 10-6-117
S.D. Codified Laws § 10-6-31.9— Transferred to § 10-6-118
S.D. Codified Laws § 10-6-32— 10-6-32. Repealed by SL 1995, ch 55
S.D. Codified Laws § 10-6-33— Transferred to § 10-6-119
S.D. Codified Laws § 10-6-33.1— 10-6-33.1. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009
S.D. Codified Laws § 10-6-33.2— Repealed
S.D. Codified Laws § 10-6-33.3— Transferred to § 10-6-120
S.D. Codified Laws § 10-6-33.4— 10-6-33.4. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009
S.D. Codified Laws § 10-6-33.5— Repealed
S.D. Codified Laws § 10-6-33.6— 10-6-33.6. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009
S.D. Codified Laws § 10-6-33.7— Repealed
S.D. Codified Laws § 10-6-33.8— Transferred to § 10-6-121
S.D. Codified Laws § 10-6-33.9— Transferred to § 10-6-122
S.D. Codified Laws § 10-6-33.10— 10-6-33.10. Repealed by SL 1995, ch 68, § 64
S.D. Codified Laws § 10-6-33.11— 10-6-33.11. Repealed by SL 2000, ch 42, § 9
S.D. Codified Laws § 10-6-33.12— Transferred to § 10-6-123
S.D. Codified Laws § 10-6-33.13— Transferred to § 10-6-124
S.D. Codified Laws § 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
S.D. Codified Laws § 10-6-33.21— Transferred to § 10-6-125
S.D. Codified Laws § 10-6-33.22— Transferred to § 10-6-126
S.D. Codified Laws § 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
S.D. Codified Laws § 10-6-33.28— Transferred to § 10-6-127
S.D. Codified Laws § 10-6-33.29— Transferred to § 10-6-128
S.D. Codified Laws § 10-6-33.30— Transferred to § 10-6-129
S.D. Codified Laws § 10-6-33.31— Transferred to § 10-6-131
S.D. Codified Laws § 10-6-33.32— Transferred to § 10-6-130
S.D. Codified Laws § 10-6-33.33— Transferred to § 10-6-132
S.D. Codified Laws § 10-6-33.34— Transferred to § 10-6-133
S.D. Codified Laws § 10-6-33.35— Transferred to § 10-6-134
S.D. Codified Laws § 10-6-33.36— Repealed
S.D. Codified Laws § 10-6-33.37— Repealed
S.D. Codified Laws § 10-6-33.38— Repealed
S.D. Codified Laws § 10-6-34— 10-6-34. Repealed by SL 2000, ch 42, § 10
S.D. Codified Laws § 10-6-34.1— Transferred to § 10-6-136
S.D. Codified Laws § 10-6-35— Repealed
S.D. Codified Laws § 10-6-35.1— Repealed
S.D. Codified Laws § 10-6-35.2— Transferred to § 10-6-137
S.D. Codified Laws § 10-6-35.3— Repealed
S.D. Codified Laws § 10-6-35.4— Transferred to § 10-6-138
S.D. Codified Laws § 10-6-35.5— 10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12
S.D. Codified Laws § 10-6-35.8— 10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18
S.D. Codified Laws § 10-6-35.19— Repealed
S.D. Codified Laws § 10-6-35.20— Repealed
S.D. Codified Laws § 10-6-35.21— Repealed
S.D. Codified Laws § 10-6-35.22— Repealed
S.D. Codified Laws § 10-6-35.23— Transferred to § 10-6-139
S.D. Codified Laws § 10-6-35.24— Repealed
S.D. Codified Laws § 10-6-35.25— Repealed
S.D. Codified Laws § 10-6-35.26— Repealed
S.D. Codified Laws § 10-6-35.27— Transferred to § 10-6-140
S.D. Codified Laws § 10-6-36— Repealed
S.D. Codified Laws § 10-6-36.1— Transferred to § 10-6-145
S.D. Codified Laws § 10-6-36.2— Transferred to § 10-6-146
S.D. Codified Laws § 10-6-36.3— Transferred to § 10-6-147
S.D. Codified Laws § 10-6-37— Transferred to § 10-6-148
S.D. Codified Laws § 10-6-38— Transferred to § 10-6-149
S.D. Codified Laws § 10-6-39— Transferred to § 10-6-150
S.D. Codified Laws § 10-6-40— Transferred to § 10-6-151
S.D. Codified Laws § 10-6-41— 10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50
S.D. Codified Laws § 10-6-43— Transferred to § 10-6-152
S.D. Codified Laws § 10-6-44— Transferred to § 10-6-153
S.D. Codified Laws § 10-6-45— 10-6-45. Repealed by SL 1992, ch 80, § 51
S.D. Codified Laws § 10-6-46— 10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2
S.D. Codified Laws § 10-6-48— 10-6-48. Repealed by SL 1992, ch 80, § 52
S.D. Codified Laws § 10-6-49— 10-6-49. Repealed by SL 2011, ch 51, § 1
S.D. Codified Laws § 10-6-50— Transferred to § 10-6-154
S.D. Codified Laws § 10-6-51— Transferred to § 10-6-156
S.D. Codified Laws § 10-6-52— 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18
S.D. Codified Laws § 10-6-54— Repealed
S.D. Codified Laws § 10-6-55— Repealed
S.D. Codified Laws § 10-6-56— Transferred to § 10-6-141
S.D. Codified Laws § 10-6-57— Transferred to § 10-6-142
S.D. Codified Laws § 10-6-58— 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8
S.D. Codified Laws § 10-6-66— Transferred to § 10-6-143
S.D. Codified Laws § 10-6-66.1— 10-6-66.1. Transferred to § 10-13-39.1
S.D. Codified Laws § 10-6-67— Transferred to § 10-6-144
S.D. Codified Laws § 10-6-68— 10-6-68. Repealed by SL 2000, ch 42, § 22
S.D. Codified Laws § 10-6-69— 10-6-69. Repealed by SL 1998, ch 50, § 1
S.D. Codified Laws § 10-6-70— 10-6-70. Transferred to § 10-21-36
S.D. Codified Laws § 10-6-71— 10-6-71. Transferred to § 10-21-37
S.D. Codified Laws § 10-6-72— 10-6-72. Transferred to § 10-21-38
S.D. Codified Laws § 10-6-73— 10-6-73. Transferred to § 10-21-39
S.D. Codified Laws § 10-6-74— 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
S.D. Codified Laws § 10-6-75— Transferred to § 10-6-155
S.D. Codified Laws § 10-6-76— Repealed
S.D. Codified Laws § 10-6-77— Repealed
S.D. Codified Laws § 10-6-78— Transferred to § 10-6-157
S.D. Codified Laws § 10-6-79— 10-6-79 to 10-6-100. Reserved
S.D. Codified Laws § 10-6-101— Definition of terms
S.D. Codified Laws § 10-6-102— Mill levy defined--Substitution
S.D. Codified Laws § 10-6-103— One mill defined--Substitution
S.D. Codified Laws § 10-6-104— Fair market value and full and true value defined
S.D. Codified Laws § 10-6-105— Period during which assessment made--Date of assessment
S.D. Codified Laws § 10-6-106— Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands
S.D. Codified Laws § 10-6-107— Reserved
S.D. Codified Laws § 10-6-108— Statement of real property required of taxpayers
S.D. Codified Laws § 10-6-109— Viewing of property--Inspection of records--Recording assessed value
S.D. Codified Laws § 10-6-110— Classification of property--Notation by director
S.D. Codified Laws § 10-6-111— Agricultural land taxed without regard to zoning
S.D. Codified Laws § 10-6-112— Classification of agricultural land--Criteria
S.D. Codified Laws § 10-6-113— Property tax freeze authorized for agricultural property of beginning farmer
S.D. Codified Laws § 10-6-114— Criteria for qualifying for tax freeze on agricultural property of beginning farmer
S.D. Codified Laws § 10-6-115— State-owned public shooting area or game production area assessed and taxed as agricultural land
S.D. Codified Laws § 10-6-116— Agricultural land--Riparian buffer strip described--Additional county board authorization
S.D. Codified Laws § 10-6-117— Agricultural land--Riparian buffer strip classification--Criteria
S.D. Codified Laws § 10-6-118— Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip
S.D. Codified Laws § 10-6-119— Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered
S.D. Codified Laws § 10-6-120— Property not used for agriculture separately assessed
S.D. Codified Laws § 10-6-121— Minimum and maximum median sales to assessment ratio
S.D. Codified Laws § 10-6-122— Maximum coefficient of dispersion
S.D. Codified Laws § 10-6-123— Distinction between agricultural and nonagricultural real property
S.D. Codified Laws § 10-6-124— Promulgation of rules--Purposes
S.D. Codified Laws § 10-6-125— Assessed value of inundated farmlands--Classification
S.D. Codified Laws § 10-6-126— Request for special assessment for inundated farmland--Time limit--Description of land
S.D. Codified Laws § 10-6-127— Agricultural land to be assessed based on agricultural income value
S.D. Codified Laws § 10-6-128— Agricultural income value--Determination--Database of cropland data
S.D. Codified Laws § 10-6-129— Factors used for percentage of annual earning capacity
S.D. Codified Laws § 10-6-130— Soil classification--Land categorization--Director adjustments
S.D. Codified Laws § 10-6-131— Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained
S.D. Codified Laws § 10-6-132— Classification of buildings and structures
S.D. Codified Laws § 10-6-133— Fair market value of agricultural land
S.D. Codified Laws § 10-6-134— Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation
S.D. Codified Laws § 10-6-135— Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force
S.D. Codified Laws § 10-6-136— Centrally assessed operating property classified--Percentage of value at which equalized
S.D. Codified Laws § 10-6-137— Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures
S.D. Codified Laws § 10-6-137.1— Discretionary formula for reduced taxation of new residential structures
S.D. Codified Laws § 10-6-138— Municipal adoption of reduction for new property
S.D. Codified Laws § 10-6-139— Adoption of assessed value formula by governing board of improvement district
S.D. Codified Laws § 10-6-140— Repealed
S.D. Codified Laws § 10-6-141— Boundaries of redevelopment neighborhood
S.D. Codified Laws § 10-6-142— Standards for redevelopment neighborhood property within municipality
S.D. Codified Laws § 10-6-143— Classification of certain residential property
S.D. Codified Laws § 10-6-144— Valuation of certain residential property
S.D. Codified Laws § 10-6-145— Unrecorded improvements to real property--Notification of value to county auditor
S.D. Codified Laws § 10-6-146— Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor
S.D. Codified Laws § 10-6-147— Petition for reversal of director's decision--Notice and hearing
S.D. Codified Laws § 10-6-148— Railroad and highway rights-of-way deducted in valuing land
S.D. Codified Laws § 10-6-149— Real estate list included in assessment lists, rolls, and book--Contents
S.D. Codified Laws § 10-6-150— Form for real estate list
S.D. Codified Laws § 10-6-151— Equalization director's affidavit attached to real estate list
S.D. Codified Laws § 10-6-152— Records of county auditor or treasurer authorized as tax records
S.D. Codified Laws § 10-6-153— Delivery of updated records to boards of equalization--Open to public inspection
S.D. Codified Laws § 10-6-154— Notice of assessment--Required information--Promulgation of rules
S.D. Codified Laws § 10-6-155— Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules
S.D. Codified Laws § 10-6-156— Counties not in compliance--Basis of request for and issuance of certificate of compliance
S.D. Codified Laws § 10-6-157— Consideration of federal income tax credits in assessing property prohibited
S.D. Codified Laws § 10-6-158— Owner-occupied single-family dwellings--Total assessed value--Limitation