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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12-40

Addition to or deduction from valuation of lands, municipal lots and structures on land between counties

Official textsdlegislature.gov

The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by § 10-11-48 , but in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional.

Last amended: Source: SL 1994, ch 73 , § 29; 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. 10-12-10 · 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
  2. 10-12-12 · 10-12-12. Repealed by SL 1985, ch 77, § 42
  3. 10-12-13 · County levy for maintenance, repair, and construction of…
  4. 10-12-14 · County levy for maintenance, repair, and construction of…
  5. 10-12-15 · County highway and bridge reserve fund exempt from budget law
  6. 10-12-16 · Use of unexpended balances in county road and bridge…
  7. 10-12-17 · Use of general road and bridge funds for matching aid…
  8. 10-12-18 · 10-12-18. Repealed by SL 2014, ch 55, § 1
  9. 10-12-19 · 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
  10. 10-12-21 · Maximum county levy for all purposes
  11. 10-12-22 · 10-12-22. Obsolete
  12. 10-12-23 · 10-12-23. Repealed by SL 1982, ch 28, § 34
  13. 10-12-24 · 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
  14. 10-12-26 · Annual levy of organized township--Certification to county…
  15. 10-12-27 · Township levy for bond interest and debt service…
  16. 10-12-28 · Maximum rate of township levy
  17. 10-12-29 · Annual school district levy--Report to county…
  18. 10-12-30 · 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36;…
  19. 10-12-32 · Maximum rate of levy in municipalities
  20. 10-12-33 · 10-12-33. Repealed by SL 1989, ch 87, § 8
  21. 10-12-34 · 10-12-34. Repealed by SL 1982, ch 86, § 12
  22. 10-12-35 · Judgment levies exempt from limitations--Levies to pay…
  23. 10-12-36 · Special election on tax levy exceeding limitations--Vote…
  24. 10-12-37 · 10-12-37. Repealed by SL 1989, ch 91, § 2
  25. 10-12-38 · Equalizing assessment of all property between counties
  26. 10-12-39 · Equalizing assessment of land and structures on property…
  27. 10-12-40 · Addition to or deduction from valuation of lands, municipal…
  28. 10-12-41 · Certification of percent added to or deducted from valuation…
  29. 10-12-42 · Annual levy--School district general fund
  30. 10-12-43 · Excess tax levy authorized for school districts--Vote by…
  31. 10-12-44 · Tax abatement--Tax increment financing…
  32. 10-12A-1 · Definition of terms
  33. 10-12A-2 · Legislative findings--Agreements authorized
  34. 10-12A-3 · 10-12A-3. Repealed by SL 2003, ch 54, § 3
  35. 10-12A-4 · Agreement to collect taxes for tribes--Fee
  36. 10-12A-5 · Percentage of state and tribal tax proceeds remitted to tribe
  37. 10-12A-6 · Duration of collection agreements--Renewal
  38. 10-12A-7 · 10-12A-7. Repealed by SL 2003, ch 54, § 8
  39. 10-12A-8 · State jurisdiction within Indian country
  40. 10-12A-9 · Authority to collect fuel excise taxes under this chapter…
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