South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-17-1 — Preparation of list for each assessment district--Lands and lots listed

As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor - general may prescribe, containing:
(1) Repealed by SL 1992, ch 80 , § 145.
(2) A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
(3) A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.

Last amended: Source: SL 1897, ch 28 , § 72; RPolC 1903, § 2141; SL 1913, ch 352 , § 8; SL 1915, ch 298 , § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403 ; SL 1992, ch 80 , § 145.

Source: official text