GroundRules
Browse South Dakota
Read the original sections, or search by topic.
- SDCL § 10-1-18 · Investigation of assessment and equalization work--Visits to counties.
- SDCL § 10-1-19
- SDCL § 10-1-21 · Order by secretary for reassessment of property in district.
- SDCL § 10-1-22 · Reassessment lists--Filing of copies with secretary.
- SDCL § 10-1-23 · Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
- SDCL § 10-1-24 · Placement of omitted property on assessment rolls.
- SDCL § 10-1-25 · Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.
- SDCL § 10-1-26 · Summons of witnesses and evidence in departmental investigations.
- SDCL § 10-1-27 · Depositions in departmental investigations.
- SDCL § 10-1-28 · Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury.
- SDCL § 10-1-28.1 · Confidentiality of return information--Definition of terms.
- SDCL § 10-1-28.2 · Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- SDCL § 10-1-28.2 · Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- SDCL § 10-1-28.3 · Return information confidential--Unauthorized disclosure as misdemeanor.
- SDCL § 10-1-28.4 · Persons to whom return information may be disclosed--Purposes.
- SDCL § 10-1-28.5 · Disclosure of return information in judicial or administrative proceedings.
- SDCL § 10-1-28.6 · Federal taxpayer information defined.
- SDCL § 10-1-28.7 · Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
- SDCL § 10-1-28.8 · Persons to whom federal taxpayer information may be disclosed--Purposes.
- SDCL § 10-1-28.9 · Disclosure of federal taxpayer information in judicial or administrative proceedings.
- SDCL § 10-1-29 · Payment of expense for enforcement of petroleum products law.
- SDCL § 10-1-30 · Allocation of funds from taxes and license on petroleum products.
- SDCL § 10-1-31 · Direction of proceedings for violation of tax laws--Removal of tax officials from office.
- SDCL § 10-1-32 · State's attorneys to assist in prosecution of violations of tax and assessment laws.
- SDCL § 10-1-33 · Economic and financial information required of individuals, partnerships, associations, and corporations.
- SDCL § 10-1-34 · Compilation and reporting of natural resources statistics.
- SDCL § 10-1-35 · Annual report to Governor--Contents and date of filing.
- SDCL § 10-1-36 · Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
- SDCL § 10-1-37 · Consultation with and reports to Governor.
- SDCL § 10-1-38 · Formulation and recommendation of legislation.
- SDCL § 10-1-39 · Reports on licensing and regulatory legislation.
- SDCL § 10-1-40 · Construction of tax laws by secretary--Other powers provided by law.
- SDCL § 10-1-41 · Appeals from departmental decisions.
- SDCL § 10-1-42
- SDCL § 10-1-43 · Names and addresses of attorneys handling similar cases.
- SDCL § 10-1-44 · Establishment of sales and use tax collection fund.
- SDCL § 10-1-44.1
- SDCL § 10-1-44.3 · Secretary of revenue may release lists of persons exempt from sales and use taxes.
- SDCL § 10-1-44.4
- SDCL § 10-1-45 · Examination of business records of holder of abandoned property.
- SDCL § 10-1-46 · Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.
- SDCL § 10-1-47 · Internal Revenue Code--Defined for certain sections.
- SDCL § 10-3-1 · Office of county director of equalization established--Multi-county cooperation authorized.
- SDCL § 10-3-1.1 · Certification required for assessing or appraising officials.
- SDCL § 10-3-1.2 · Examination of applicants for certification--Enrollment--Standards.
- SDCL § 10-3-2 · Qualifications of county director.
- SDCL § 10-3-3 · Appointment of county director--Mayor participating.
- SDCL § 10-3-4 · Oath and bond of director.
- SDCL § 10-3-5 · Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
- SDCL § 10-3-6 · Salary of county director.
- SDCL § 10-3-7 · Traveling expenses of county director.
- SDCL § 10-3-8
- SDCL § 10-3-9
- SDCL § 10-3-10
- SDCL § 10-3-11 · Appointment of deputies subject to recommendations of director--Powers and duties.
- SDCL § 10-3-12 · Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
- SDCL § 10-3-13 · Qualification by deputies--Compensation.
- SDCL § 10-3-14 · Annual conference of commissioners and director.
- SDCL § 10-3-15 · Facilities and supplies furnished to county director and municipal deputy.
- SDCL § 10-3-16 · Assessment of property by director--Exception--County as assessment district.
- SDCL § 10-3-17
- SDCL § 10-3-19 · Requiring statement for agricultural census.
- SDCL § 10-3-20 · Requiring affidavit of name and residence.
- SDCL § 10-3-21 · Affidavit of name and residence transmitted to other county.
- SDCL § 10-3-22 · Subpoena and examination with respect to assessment statement--Place of examination.
- SDCL § 10-3-23 · Entry on and inspection of property--Listing of taxpayers.
- SDCL § 10-3-24 · Addition of omitted property to assessment rolls.
- SDCL § 10-3-25 · Assessment of property of absent or unknown owner.
- SDCL § 10-3-26 · Valuation of property of absent or unknown owner.
- SDCL § 10-3-27 · Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
- SDCL § 10-3-28 · Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
- SDCL § 10-3-29 · Preparation and maintenance of county topographical map and tables--Contents.
- SDCL § 10-3-30 · Preparation and maintenance of county land valuation map--Contents.
- SDCL § 10-3-31 · Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
- SDCL § 10-3-32 · Posting of real estate transfers to assessment rolls.
- SDCL § 10-3-33 · Assistance to county commissioners and boards of equalization.
- SDCL § 10-3-34 · Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
- SDCL § 10-3-35 · Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.
- SDCL § 10-3-36 · Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
- SDCL § 10-3-37 · Other assessors' powers exercised by director.
- SDCL § 10-3-38
- SDCL § 10-3-39 · Liability on bond for taxes not assessed.
- SDCL § 10-3-40 · Action on director's bond for taxes lost through failure or neglect--Judgment.
- SDCL § 10-3-41 · Median level of assessment to represent eighty-five percent of market value.
- SDCL § 10-4-1 · Property generally subject to taxation.
- SDCL § 10-4-2 · Definition of real property for ad valorem taxation purposes.
- SDCL § 10-4-2.1 · Improvements on leased sites taxed as real property--Collection of delinquent taxes.
- SDCL § 10-4-2.2 · Personal property defined for ad valorem taxation.
- SDCL § 10-4-2.3 · Portable livestock shelters not real property.
- SDCL § 10-4-2.4 · Manufactured homes and mobile homes as real property.
- SDCL § 10-4-2.5 · Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.
- SDCL § 10-4-2.6 · Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
- SDCL § 10-4-2.7 · Manufactured home reclassified as exempt.
- SDCL § 10-4-3 · Assessment and description of land acquired by reliction.
- SDCL § 10-4-4 · Trees under Timber Culture Act not considered improvement.
- SDCL § 10-4-5 · Valuation of land containing artesian well.
- SDCL § 10-4-6
- SDCL § 10-4-6.1 · Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
- SDCL § 10-4-7 · Report of publicly owned property filed with secretary of revenue--Availability to county director.
- SDCL § 10-4-8 · Property acquired for highway purposes exempt.