South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-10-5
Classification of real estate--Factors considered--Inspection and hearings
The person employed pursuant to § 10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper class, making the proper distinction between each legal subdivision as to topography, soil, location, and other factors that may reasonably enter into valuation. He shall enter such classification in a permanent record which shall be open to examination and inspection by any interested taxpayer. In working out a classification of all lands for taxation purposes, he shall hold hearings in convenient places within the county for the purpose of obtaining information from local property owners to aid him in working out an equitable classification for taxation purposes.
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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 Repealed by SL 1985, ch 77, § 42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 Repealed by SL 1994, ch 73, § 13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