GroundRules
Browse South Dakota
Read the original sections, or search by topic.
- SDCL § 10-9-7 · Valuation of mobile homes.
- SDCL § 10-9-8 · Proration of tax on mobile homes taxable for part of year.
- SDCL § 10-9-9 · Levy of tax by application of mill rate.
- SDCL § 10-9-10 · Tax immediately payable--Deferred payment--Action on delinquencies.
- SDCL § 10-9-10.1 · Removal of mobile home from state--Refund of tax on pro rata basis.
- SDCL § 10-9-11 · Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
- SDCL § 10-9-12 · Pecuniary penalty for delay in payment of tax.
- SDCL § 10-9-13 · Lien of tax on mobile home--Collection of delinquent tax.
- SDCL § 10-9-13.1 · Time for collection of delinquent tax--Notification and publication--Distress warrant.
- SDCL § 10-9-14 · Distribution of taxes collected.
- SDCL § 10-9-15 · Payment under protest and appeal to board of equalization.
- SDCL § 10-9-15.1 · Collection of taxes on mobile homes removed from county.
- SDCL § 10-10-1 · Petition by freeholders for county classification of real property--Number of signers--Time of filing.
- SDCL § 10-10-2 · Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
- SDCL § 10-10-3
- SDCL § 10-10-4 · Preparation of list of taxable real estate within county--Land acquired from government.
- SDCL § 10-10-5 · Classification of real estate--Factors considered--Inspection and hearings.
- SDCL § 10-10-6 · Rules for classification of real property.
- SDCL § 10-10-7 · Classification records filed with county auditor--Valuation by county commissioners.
- SDCL § 10-10-8 · Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
- SDCL § 10-10-9 · Changes in classification and valuation--Notice to taxpayers.
- SDCL § 10-10-10 · Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
- SDCL § 10-10-11 · Appeal from county board in classification, valuation and equalization matters.
- SDCL § 10-10-12
- SDCL § 10-10-13 · Time for taking appeal.
- SDCL § 10-10-14 · Petition and special election on township resurvey for tax purposes.
- SDCL § 10-10-15 · Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
- SDCL § 10-10-16 · Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
- SDCL § 10-10-17
- SDCL § 10-11-1 · County auditor to add omitted property to assessment rolls.
- SDCL § 10-11-2 · Correction of assessment rolls by addition of property and valuation.
- SDCL § 10-11-3 · Notice to property owner or occupant to show cause before addition of property to assessment rolls.
- SDCL § 10-11-4 · Addition of property and valuation after failure of owner to show cause against assessment.
- SDCL § 10-11-5 · Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor.
- SDCL § 10-11-6 · Notice mailed to taxpayer of addition of omitted property.
- SDCL § 10-11-7 · Entry of omitted taxes on duplicate tax list--Collection.
- SDCL § 10-11-8 · Power of state department to direct addition of omitted property--Procedure.
- SDCL § 10-11-9 · Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
- SDCL § 10-11-10 · Change of tax lists to correct error in computation or extension.
- SDCL § 10-11-11 · Change of assessment and tax lists to add omitted property discovered by treasurer.
- SDCL § 10-11-12 · Form of amendments to tax lists.
- SDCL § 10-11-13 · Composition of local boards of equalization--Time and place of annual meeting.
- SDCL § 10-11-13.1
- SDCL § 10-11-14 · Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.
- SDCL § 10-11-15 · Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
- SDCL § 10-11-16 · Appeal to local board of equalization--Notice of appeal.
- SDCL § 10-11-16.1 · Appeals--Notice of decision by local board of equalization.
- SDCL § 10-11-17
- SDCL § 10-11-18
- SDCL § 10-11-19 · Addition of omitted property by local board--Procedure for assessment.
- SDCL § 10-11-20 · Notice to taxpayer before increase in assessment by local board.
- SDCL § 10-11-21 · Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
- SDCL § 10-11-22 · Right of appeal from local board to county board of equalization.
- SDCL § 10-11-23 · Method of appeal to county board.
- SDCL § 10-11-24
- SDCL § 10-11-25 · Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
- SDCL § 10-11-26 · Powers of county board of equalization--De novo appeals.
- SDCL § 10-11-26.1 · Notice of decision by county board of equalization--Publication of minutes.
- SDCL § 10-11-27 · Complaint to local board required before consideration by county board.
- SDCL § 10-11-28
- SDCL § 10-11-29 · Addition of omitted property by county board--Procedure for assessment.
- SDCL § 10-11-30
- SDCL § 10-11-31 · Changes in real property assessments not to create inequalities requiring complete reassessment.
- SDCL § 10-11-32
- SDCL § 10-11-34 · Increase in individual assessment--Advance notice required.
- SDCL § 10-11-35
- SDCL § 10-11-36
- SDCL § 10-11-38
- SDCL § 10-11-40 · Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
- SDCL § 10-11-41 · Correction of assessment lists to show changes by county board--Abstracts of lists.
- SDCL § 10-11-42 · Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- SDCL § 10-11-42.1 · Powers of secretary of revenue--De novo appeals.
- SDCL § 10-11-42.2 · Notice of decision by Office of Hearing Examiners.
- SDCL § 10-11-42.3 · Designated shareholder permitted to represent subchapter S corporation on appeal.
- SDCL § 10-11-43 · Appeal from Office of Hearing Examiners to circuit court.
- SDCL § 10-11-44 · Appeal from county board of equalization to circuit court.
- SDCL § 10-11-45 · Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- SDCL § 10-11-45.1 · Circuit court may award costs against unsuccessful appellant.
- SDCL § 10-11-46
- SDCL § 10-11-47 · Assessments within equalization jurisdiction of secretary of revenue.
- SDCL § 10-11-48 · Percentage changes by secretary of revenue in real property assessments within county.
- SDCL § 10-11-49
- SDCL § 10-11-50 · Evidence required for percentage change in assessments--Rate of change not to be fractional.
- SDCL § 10-11-51 · Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
- SDCL § 10-11-52 · Assessments not invalidated by late transmittal of certificate.
- SDCL § 10-11-53 · Correction of assessment lists to show changes made by state board--Fractional amounts.
- SDCL § 10-11-54 · Directors of equalization to report data on assessed valuation and sales to state department.
- SDCL § 10-11-55 · Annual studies by department of assessment to sales ratios.
- SDCL § 10-11-55.1
- SDCL § 10-11-56 · Arms-length transactions included in departmental studies.
- SDCL § 10-11-56.5
- SDCL § 10-11-57
- SDCL § 10-11-58 · Computation of median level of assessment in each county.
- SDCL § 10-11-59 · Computation of coefficient of dispersion for each county.
- SDCL § 10-11-60 · Publication of findings from assessment to sales ratio studies.
- SDCL § 10-11-61
- SDCL § 10-11-62
- SDCL § 10-11-63 · Definition of terms.
- SDCL § 10-11-64 · Annual valuation of property within municipality.
- SDCL § 10-11-65 · Appeal from assessment to sales ratio studies.