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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-3

Assessment and description of land acquired by reliction

Official textsdlegislature.gov

Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the number of the lot thereof without giving the metes and bounds shall be deemed a sufficient description in all assessments, and notices and taxation proceedings.

Last amended: Source: SL 1903, ch 173 , § 5; RC 1919, § 6706; SDC 1939, § 57.0312.

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In this chapter (40 sections)
  1. 10-4-1 · Property generally subject to taxation
  2. 10-4-2 · Definition of real property for ad valorem taxation purposes
  3. 10-4-3 · Assessment and description of land acquired by reliction
  4. 10-4-4 · Trees under Timber Culture Act not considered improvement
  5. 10-4-5 · Valuation of land containing artesian well
  6. 10-4-6 · 10-4-6. Repealed by SL 1992, ch 80, § 13
  7. 10-4-7 · Report of publicly owned property filed with secretary of…
  8. 10-4-8 · Property acquired for highway purposes exempt
  9. 10-4-9 · Property owned by religious society and used exclusively for…
  10. 10-4-10 · Agricultural land of charitable, benevolent and religious…
  11. 10-4-11 · Residential and mercantile property belonging to societies…
  12. 10-4-12 · Property of charitable, benevolent or religious society used…
  13. 10-4-13 · Educational institution property exempt--Exceptions
  14. 10-4-14 · Property of agricultural and horticultural societies exempt
  15. 10-4-15 · Application for exemption of business incubator, charitable,…
  16. 10-4-16 · Examination, recommendations, and determination of…
  17. 10-4-17 · Notice and hearing on preliminary determination of taxability…
  18. 10-4-18 · Appeal from county board determination that property is…
  19. 10-4-19 · Continuation of tax-exempt status of property--Annual…
  20. 10-4-20 · Permanent record and annual report of tax-exempt property
  21. 10-4-21 · Periodic review of tax-exempt property--Board action to…
  22. 10-4-22 · Effective date of change in tax-exempt status
  23. 10-4-23 · Tax-exempt and railroad property taxed to long-term lessee or…
  24. 10-4-24 · Homestead exempt from state taxes--Description of homestead…
  25. 10-4-25 · Cemetery lot exempt
  26. 10-4-26 · Exemption from property tax penalties of persons serving in…
  27. 10-4-27 · 10-4-27. Repealed by SL 1978, ch 72, § 30
  28. 10-4-28 · 10-4-28. Repealed by SL 1992, ch 80, § 17
  29. 10-4-29 · Repealed by SL 2012, ch 60, § 1
  30. 10-4-30 · Single-family dwellings of disabled or senior citizens…
  31. 10-4-31 · 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
  32. 10-4-35 · Wellness center defined--Taxable percentage
  33. 10-4-36 · 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
  34. 10-4-39 · Exemption of facility operated as a multi-tenant business…
  35. 10-4-40 · Partial exemption--Owner-occupied dwellings of certain…
  36. 10-4-41 · Partial exemption--Owner-occupied dwellings of surviving…
  37. 10-4-42 · Renewable resource defined
  38. 10-4-43 · Renewable energy facility defined
  39. 10-4-44 · Renewable energy facilities with less than five megawatts of…
  40. 10-4-45 · Renewable energy property not subject to discretionary…
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