South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-10-1
Petition by freeholders for county classification of real property--Number of signers--Time of filing
Official textsdlegislature.gov
The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.
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In this chapter (17 sections)
- 10-10-1 · Petition by freeholders for county classification of real…
- 10-10-2 · Resolution by county commissioners for…
- 10-10-3 · 10-10-3. Repealed by SL 1985, ch 77, § 42
- 10-10-4 · Preparation of list of taxable real estate within…
- 10-10-5 · Classification of real estate--Factors considered--Inspection…
- 10-10-6 · Rules for classification of real property
- 10-10-7 · Classification records filed with county auditor--Valuation…
- 10-10-8 · Consideration and equalization of classification and…
- 10-10-9 · Changes in classification and valuation--Notice to taxpayers
- 10-10-10 · Copies of classifications and valuations delivered to…
- 10-10-11 · Appeal from county board in classification, valuation and…
- 10-10-12 · 10-10-12. Repealed by SL 1994, ch 73, § 13
- 10-10-13 · Time for taking appeal
- 10-10-14 · Petition and special election on township resurvey for tax…
- 10-10-15 · Township resurvey after approval by voters--Recording of…
- 10-10-16 · Private resurvey for tax purposes--Recording of…
- 10-10-17 · 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32