South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-10-7
Classification records filed with county auditor--Valuation by county commissioners
Official textsdlegislature.gov
When the classification records specified in §§ 10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.
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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 Repealed by SL 1985, ch 77, § 42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 Repealed by SL 1994, ch 73, § 13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