GroundRules
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- 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.
- 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--Contracting authority--Determination--Database of cropland data--Report required.
- SDCL § 10-6-129 · Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit.
- SDCL § 10-6-130 · Soil classification--Land categorization--Director adjustments.
- SDCL § 10-6-131 · Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.
- SDCL § 10-6-132 · Classification of buildings and structures.
- SDCL § 10-6-133 · Fair market value of agricultural land.
- SDCL § 10-6-134
- SDCL § 10-6-135
- SDCL § 10-6-136 · Centrally assessed operating property classified--Percentage of value at which equalized.
- SDCL § 10-6-137 · Discretionary formula for reduced taxation--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
- 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.
- SDCL § 10-6-158 · Owner-occupied single-family dwellings--Total assessed value--Limitation.
- SDCL § 10-6A-1 · Definition of terms.
- SDCL § 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor.
- SDCL § 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
- SDCL § 10-6A-4 · Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
- SDCL § 10-6A-5 · Applications to include supporting documents.
- SDCL § 10-6A-6 · County treasurer to determine eligibility.
- SDCL § 10-6A-7 · Certification of eligibility and income by treasurer--Freeze of assessment.
- SDCL § 10-6A-7.1 · Records of values of frozen assessments.
- SDCL § 10-6A-8
- SDCL § 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals.
- SDCL § 10-6A-10
- SDCL § 10-6A-11 · Refund eligibility unaffected.
- SDCL § 10-6A-12 · False application for assessment freeze--Assessment--Lien--Three-year bar.
- SDCL § 10-6B-1 · Definition of terms.
- SDCL § 10-6B-2 · Adoption of chapter by governing board of municipality.
- SDCL § 10-6B-3 · Amount of reduction in income allowed for taxes paid.
- SDCL § 10-6B-4 · Requirements for reduction of real property taxes due on single family dwelling.
- SDCL § 10-6B-5 · Survival of right to file claim.
- SDCL § 10-6B-6 · Amount of reduction of real property taxes due for a single-member household.
- SDCL § 10-6B-7 · Amount of reduction of real property taxes due for a multiple-member household.
- SDCL § 10-6B-7.1 · Reduction of real property taxes due--Annual increase--Index factor.
- SDCL § 10-6B-8 · Eligibility of head of household for reduction--Requirements.
- SDCL § 10-6B-9 · Claims for reduction of real property taxes--Forms.
- SDCL § 10-6B-10 · Applicant not required to record on application amount claimed--Reduction computed by county auditor.
- SDCL § 10-6B-11 · Documentary evidence.
- SDCL § 10-6B-12 · Claim for reduction signed and delivered to county auditor.
- SDCL § 10-6B-13 · Reduction of taxes by county treasurer.
- SDCL § 10-6B-14 · Protest of denial of reduction--Hearing.
- SDCL § 10-6B-15 · No denial of reduction because of refund or freeze.
- SDCL § 10-6C-1 · Definitions.
- SDCL § 10-6C-2 · Prohibiting collection of certain single-family dwelling property taxes--Qualifications.
- SDCL § 10-6C-3 · Application--Forms--Promulgation of rules.
- SDCL § 10-6C-4 · Documentary evidence included with application.
- SDCL § 10-6C-5 · County treasurer to determine qualification.
- SDCL § 10-6C-6 · Hearing allowed upon denial.
- SDCL § 10-6C-7
- SDCL § 10-6C-8 · Prohibited property taxes as a lien on property--Interest.
- SDCL § 10-6C-9 · Prohibited property taxes not delinquent.
- SDCL § 10-6C-10 · Uncollected taxes not to exceed the value of the property.
- SDCL § 10-6C-11 · County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
- SDCL § 10-9-1 · Mobile home defined.
- SDCL § 10-9-2 · Assessment and taxation in lieu of other taxes--Exceptions.
- SDCL § 10-9-3 · Annual listing of mobile home with county director--Information and copy of title furnished.
- SDCL § 10-9-3.1 · Listing of mobile home on sale by dealer--Notation of taxes paid.
- SDCL § 10-9-3.2 · Affidavit of taxes paid and registration of mobile home required for transfer of title.
- SDCL § 10-9-4 · Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
- SDCL § 10-9-5 · Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
- SDCL § 10-9-6