{"data":{"id":"us-sd/sdcl-10-6-124","jurisdiction":"us-sd","citation":"SDCL § 10-6-124","heading":"Promulgation of rules.","body":"The secretary of the department may promulgate rules pursuant to chapter 1-26 concerning the:\n(1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;\n(2) Criteria to be included in a compliance audit of assessment practices;\n(3) Conditions under which a certificate of compliance may be issued to a county;\n(4) Procedures for determining the valuation of agricultural buildings and structures;\n(5) Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;\n(6) Application of cropland and noncropland income values;\n(7) Application of soil classification standards; and\n(8) Procedures for making adjustments to the value of agricultural land pursuant to §§ 10-6-127 to 10-6-132, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-124","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"177712d09826dda6d833ba6416e26bc2dc3b274e71ebf413ae64df17ad6b9f9c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-123","next":"us-sd/sdcl-10-6-125"},"notice":"GroundRules: Original legal text. Not legal advice."}