South Dakota
Title 10 · Chapter 10-6
224 entries
§
10-6-1. Transferred to § 10-6-101.
§
10-6-1.1. Transferred to § 10-6-102.
§
10-6-1.2. Transferred to § 10-6-103.
§
10-6-1.3. Transferred to § 10-6-104.
§
10-6-1.4. Repealed
§
10-6-2. Transferred to § 10-6-105.
§
10-6-2.1. 10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.
§
10-6-3. 10-6-3. Repealed by SL 2000, ch 42, § 1.
§
10-6-3.1. Repealed
§
10-6-4. Transferred to § 10-6-107.
§
10-6-5. 10-6-5. Repealed by SL 1992, ch 80, § 33.
§
10-6-6. 10-6-6. Repealed by SL 2000, ch 42, § 2.
§
10-6-7. 10-6-7. Repealed by SL 1992, ch 80, § 34.
§
10-6-8. Transferred to § 10-6-108.
§
10-6-9. 10-6-9. Repealed by SL 2000, ch 42, § 3.
§
10-6-10. Repealed
§
10-6-11. 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.
§
10-6-17. 10-6-17. Repealed by SL 2000, ch 42, § 4.
§
10-6-18. 10-6-18. Repealed by SL 1982, ch 86, § 3.
§
10-6-19. 10-6-19. Repealed by SL 1992, ch 80, § 43.
§
10-6-20. Repealed
§
10-6-21. Repealed
§
10-6-22. Repealed
§
10-6-23. 10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.
§
10-6-25. Transferred to § 10-6-109.
§
10-6-25.1. 10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.
§
10-6-26. 10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.
§
10-6-28. 10-6-28. Repealed by SL 1992, ch 80, § 47.
§
10-6-29. 10-6-29. Repealed by SL 2000, ch 42, § 8.
§
10-6-30. 10-6-30. Repealed by SL 1992, ch 80, § 48.
§
10-6-31. Transferred to § 10-6-110.
§
10-6-31.1. Transferred to § 10-6-111.
§
10-6-31.2. Transferred to § 10-6-106.
§
10-6-31.3. Transferred to § 10-6-112.
§
10-6-31.4. Transferred to § 10-6-113.
§
10-6-31.5. Transferred to § 10-6-114.
§
10-6-31.6. Transferred to § 10-6-115.
§
10-6-31.7. Transferred to § 10-6-116.
§
10-6-31.8. Transferred to § 10-6-117.
§
10-6-31.9. Transferred to § 10-6-118.
§
10-6-32. 10-6-32. Repealed by SL 1995, ch 55.
§
10-6-33. Transferred to § 10-6-119.
§
10-6-33.1. 10-6-33.1. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
§
10-6-33.2. Repealed
§
10-6-33.3. Transferred to § 10-6-120.
§
10-6-33.4. 10-6-33.4. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
§
10-6-33.5. Repealed
§
10-6-33.6. 10-6-33.6. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
§
10-6-33.7. Repealed.
§
10-6-33.8. Transferred to § 10-6-121.
§
10-6-33.9. Transferred to § 10-6-122.
§
10-6-33.10. 10-6-33.10. Repealed by SL 1995, ch 68, § 64.
§
10-6-33.11. 10-6-33.11. Repealed by SL 2000, ch 42, § 9.
§
10-6-33.12. Transferred to § 10-6-123.
§
10-6-33.13. Transferred to § 10-6-124.
§
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.
§
10-6-33.21. Transferred to § 10-6-125.
§
10-6-33.22. Transferred to § 10-6-126.
§
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.
§
10-6-33.28. Transferred to § 10-6-127.
§
10-6-33.29. Transferred to § 10-6-128.
§
10-6-33.30. Transferred to § 10-6-129.
§
10-6-33.31. Transferred to § 10-6-131.
§
10-6-33.32. Transferred to § 10-6-130.
§
10-6-33.33. Transferred to § 10-6-132.
§
10-6-33.34. Transferred to § 10-6-133.
§
10-6-33.35. Transferred to § 10-6-134.
§
10-6-33.36. Repealed
§
10-6-33.37. Repealed
§
10-6-33.38. Repealed
§
10-6-34. 10-6-34. Repealed by SL 2000, ch 42, § 10.
§
10-6-34.1. Transferred to § 10-6-136.
§
10-6-35. Repealed
§
10-6-35.1. Repealed.
§
10-6-35.2. Transferred to § 10-6-137.
§
10-6-35.3. Repealed.
§
10-6-35.4. Transferred to § 10-6-138.
§
10-6-35.5. 10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.
§
10-6-35.8. 10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.
§
10-6-35.19. Repealed.
§
10-6-35.20. Repealed
§
10-6-35.21. Repealed.
§
10-6-35.22. Repealed.
§
10-6-35.23. Transferred to § 10-6-139.
§
10-6-35.24. Repealed.
§
10-6-35.25. Repealed.
§
10-6-35.26. Repealed.
§
10-6-35.27. Transferred to § 10-6-140.
§
10-6-36. Repealed
§
10-6-36.1. Transferred to § 10-6-145.
§
10-6-36.2. Transferred to § 10-6-146.
§
10-6-36.3. Transferred to § 10-6-147.
§
10-6-37. Transferred to § 10-6-148.
§
10-6-38. Transferred to § 10-6-149.
§
10-6-39. Transferred to § 10-6-150.
§
10-6-40. Transferred to § 10-6-151.
§
10-6-41. 10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.
§
10-6-43. Transferred to § 10-6-152.
§
10-6-44. Transferred to § 10-6-153.
§
10-6-45. 10-6-45. Repealed by SL 1992, ch 80, § 51.
§
10-6-46. 10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.
§
10-6-48. 10-6-48. Repealed by SL 1992, ch 80, § 52.
§
10-6-49. 10-6-49. Repealed by SL 2011, ch 51, § 1.
§
10-6-50. Transferred to § 10-6-154.
§
10-6-51. Transferred to § 10-6-156.
§
10-6-52. 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.
§
10-6-54. Repealed.
§
10-6-55. Repealed.
§
10-6-56. Transferred to § 10-6-141.
§
10-6-57. Transferred to § 10-6-142.
§
10-6-58. 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.
§
10-6-66. Transferred to § 10-6-143.
§
10-6-66.1. 10-6-66.1. Transferred to § 10-13-39.1.
§
10-6-67. Transferred to § 10-6-144.
§
10-6-68. 10-6-68. Repealed by SL 2000, ch 42, § 22.
§
10-6-69. 10-6-69. Repealed by SL 1998, ch 50, § 1.
§
10-6-70. 10-6-70. Transferred to § 10-21-36.
§
10-6-71. 10-6-71. Transferred to § 10-21-37.
§
10-6-72. 10-6-72. Transferred to § 10-21-38.
§
10-6-73. 10-6-73. Transferred to § 10-21-39.
§
10-6-74. 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014.
§
10-6-75. Transferred to § 10-6-155.
§
10-6-76. Repealed
§
10-6-77. Repealed
§
10-6-78. Transferred to § 10-6-157.
§
10-6-101. Definition of terms.
§
10-6-102. Mill levy defined--Substitution.
§
10-6-103. One mill defined--Substitution.
§
10-6-104. Fair market value and full and true value defined.
§
10-6-105. Period during which assessment made--Date of assessment.
§
10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
§
10-6-107. Reserved.
§
10-6-108. Statement of real property required of taxpayers.
§
10-6-109. Viewing of property--Inspection of records--Recording assessed value.
§
10-6-110. Classification of property--Notation by director.
§
10-6-111. Agricultural land taxed without regard to zoning.
§
10-6-112. Classification of agricultural land--Criteria.
§
10-6-113. Property tax freeze authorized for agricultural property of beginning farmer.
§
10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
§
10-6-115. State-owned public shooting area or game production area assessed and taxed as agricultural land.
§
10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization.
§
10-6-117. Agricultural land--Riparian buffer strip classification--Criteria.
§
10-6-118. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
§
10-6-119. Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
§
10-6-120. Property not used for agriculture separately assessed.
§
10-6-121. Minimum and maximum median sales to assessment ratio.
§
10-6-122. Maximum coefficient of dispersion.
§
10-6-123. Distinction between agricultural and nonagricultural real property.
§
10-6-124. Promulgation of rules--Purposes.
§
10-6-125. Assessed value of inundated farmlands--Classification.
§
10-6-126. Request for special assessment for inundated farmland--Time limit--Description of land.
§
10-6-127. Agricultural land to be assessed based on agricultural income value.
§
10-6-128. Agricultural income value--Determination--Database of cropland data.
§
10-6-129. Factors used for percentage of annual earning capacity.
§
10-6-130. Soil classification--Land categorization--Director adjustments.
§
10-6-131. Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.
§
10-6-132. Classification of buildings and structures.
§
10-6-133. Fair market value of agricultural land.
§
10-6-134. Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.
§
10-6-135. Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
§
10-6-136. Centrally assessed operating property classified--Percentage of value at which equalized.
§
10-6-137. Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.
§
10-6-137.1. Discretionary formula for reduced taxation of new residential structures.
§
10-6-138. Municipal adoption of reduction for new property.
§
10-6-139. Adoption of assessed value formula by governing board of improvement district.
§
10-6-140. Repealed.
§
10-6-141. Boundaries of redevelopment neighborhood.
§
10-6-142. Standards for redevelopment neighborhood property within municipality.
§
10-6-143. Classification of certain residential property.
§
10-6-144. Valuation of certain residential property.
§
10-6-145. Unrecorded improvements to real property--Notification of value to county auditor.
§
10-6-146. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
§
10-6-147. Petition for reversal of director's decision--Notice and hearing.
§
10-6-148. Railroad and highway rights-of-way deducted in valuing land.
§
10-6-149. Real estate list included in assessment lists, rolls, and book--Contents.
§
10-6-150. Form for real estate list.
§
10-6-151. Equalization director's affidavit attached to real estate list.
§
10-6-152. Records of county auditor or treasurer authorized as tax records.
§
10-6-153. Delivery of updated records to boards of equalization--Open to public inspection.
§
10-6-154. Notice of assessment--Required information--Promulgation of rules.
§
10-6-155. Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
§
10-6-156. Counties not in compliance--Basis of request for and issuance of certificate of compliance.
§
10-6-157. Consideration of federal income tax credits in assessing property prohibited.
§
10-6-158. Owner-occupied single-family dwellings--Total assessed value--Limitation.
§
10-6A-1. Definition of terms.
§
10-6A-2. Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor.
§
10-6A-3. Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
§
10-6A-4. Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
§
10-6A-5. Applications to include supporting documents.
§
10-6A-6. County treasurer to determine eligibility.
§
10-6A-7. Certification of eligibility and income by treasurer--Freeze of assessment.
§
10-6A-7.1. Records of values of frozen assessments.
§
10-6A-8. 10-6A-8. Repealed by SL 1981, ch 81, § 6.
§
10-6A-9. Denial of claim--Hearing before secretary of revenue--Appeals.
§
10-6A-10. 10-6A-10. Repealed by SL 1995, ch 53, § 11.
§
10-6A-11. Refund eligibility unaffected.
§
10-6A-12. False application for assessment freeze--Assessment--Lien--Three-year bar.
§
10-6B-1. Definition of terms.
§
10-6B-2. Adoption of chapter by governing board of municipality.
§
10-6B-3. Amount of reduction in income allowed for taxes paid.
§
10-6B-4. Requirements for reduction of real property taxes due on single family dwelling.
§
10-6B-5. Survival of right to file claim.
§
10-6B-6. Amount of reduction of real property taxes due for a single-member household.
§
10-6B-7. Amount of reduction of real property taxes due for a multiple-member household.
§
10-6B-7.1. Reduction of real property taxes due--Annual increase--Index factor.
§
10-6B-8. Eligibility of head of household for reduction--Requirements.
§
10-6B-9. Claims for reduction of real property taxes--Forms.
§
10-6B-10. Applicant not required to record on application amount claimed--Reduction computed by county auditor.
§
10-6B-11. Documentary evidence.
§
10-6B-12. Claim for reduction signed and delivered to county auditor.
§
10-6B-13. Reduction of taxes by county treasurer.
§
10-6B-14. Protest of denial of reduction--Hearing.
§
10-6B-15. Denial of reduction because of refund or freeze.
§
10-6C-1. Definitions.
§
10-6C-2. Prohibiting collection of certain single-family dwelling property taxes--Qualifications.
§
10-6C-3. Application--Forms--Promulgation of rules.
§
10-6C-4. Documentary evidence included with application.
§
10-6C-5. County treasurer to determine qualification.
§
10-6C-6. Hearing allowed upon denial.
§
10-6C-7. Recipient of other property tax relief ineligible.
§
10-6C-8. Prohibited property taxes as a lien on property--Interest.
§
10-6C-9. Prohibited property taxes not delinquent.
§
10-6C-10. Uncollected taxes not to exceed the value of the property.
§
10-6C-11. County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.