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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-51

Certification to county auditors of percentage changes made by secretary of revenue--State levy certified

Official textsdlegislature.gov

On or before the fourth Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made pursuant to § 10-13-37 . The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue.

Last amended: Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461 , § 3; SL 1979, ch 66 , § 12; SL 1992, ch 80 , § 119; SL 1993, ch 86 , § 32; SL 1994, ch 73 , § 23; SL 1996, ch 73 , § 4B; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  2. 10-11-29 · Addition of omitted property by county board--Procedure for…
  3. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  4. 10-11-31 · Changes in real property assessments not to create…
  5. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  6. 10-11-34 · Increase in individual assessment--Advance notice required
  7. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  8. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  9. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  10. 10-11-40 · Record of county board proceedings maintained by…
  11. 10-11-41 · Correction of assessment lists to show changes by county…
  12. 10-11-42 · Appeal from county board to Office of Hearing…
  13. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  14. 10-11-44 · Appeal from county board of equalization to circuit court
  15. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  16. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  17. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  18. 10-11-48 · Percentage changes by secretary of revenue in real property…
  19. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
  20. 10-11-50 · Evidence required for percentage change in assessments--Rate…
  21. 10-11-51 · Certification to county auditors of percentage changes made…
  22. 10-11-52 · Assessments not invalidated by late transmittal of…
  23. 10-11-53 · Correction of assessment lists to show changes made by state…
  24. 10-11-54 · Directors of equalization to report data on assessed…
  25. 10-11-55 · Annual studies by department of assessment to sales ratios
  26. 10-11-56 · Arms-length transactions included in departmental studies
  27. 10-11-58 · Computation of median level of assessment in each county
  28. 10-11-59 · Computation of coefficient of dispersion for each county
  29. 10-11-60 · Publication of findings from assessment to sales ratio…
  30. 10-11-61 · 10-11-61. Repealed by SL 1995, ch 57, § 41
  31. 10-11-62 · 10-11-62. Repealed by SL 1993, ch 86, § 33
  32. 10-11-63 · Definition of terms
  33. 10-11-64 · Annual valuation of property within municipality
  34. 10-11-65 · Appeal from assessment to sales ratio studies
  35. 10-11-66 · Consolidated board of equalization authorized--Membership
  36. 10-11-67 · Filing complaint with consolidated board
  37. 10-11-68 · Consolidated board to hear valuation, classification, and…
  38. 10-11-69 · Assessment of omitted property by consolidated board
  39. 10-11-70 · Notice of raise in assessment by consolidated board
  40. 10-11-71 · Voting on property valuation by consolidated board--Oath of…
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