South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-105 — Period during which assessment made--Date of assessment

All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.

Last amended: Source: SL 1897, ch 28 , § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112 , § 1; SDC 1939, § 57.0322; SL 1939, ch 264 ; SL 1941, ch 333 ; SL 1943, ch 284 ; SL 1947, ch 399 ; SL 1957, ch 458 ; SL 1967, ch 318 ; SL 1979, ch 66 , § 1; SL 1992, ch 80 , § 29; SL 1993, ch 86 , § 37; SDCL § 10-6-2; SL 2021, ch 44 , § 44.

Source: official text