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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-105

Period during which assessment made--Date of assessment

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-6-51 · Transferred to § 10-6-156
  2. 10-6-52 · 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18
  3. 10-6-56 · Transferred to § 10-6-141
  4. 10-6-57 · Transferred to § 10-6-142
  5. 10-6-58 · 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8
  6. 10-6-66 · Transferred to § 10-6-143
  7. 10-6-67 · Transferred to § 10-6-144
  8. 10-6-68 · 10-6-68. Repealed by SL 2000, ch 42, § 22
  9. 10-6-69 · 10-6-69. Repealed by SL 1998, ch 50, § 1
  10. 10-6-70 · 10-6-70. Transferred to § 10-21-36
  11. 10-6-71 · 10-6-71. Transferred to § 10-21-37
  12. 10-6-72 · 10-6-72. Transferred to § 10-21-38
  13. 10-6-73 · 10-6-73. Transferred to § 10-21-39
  14. 10-6-74 · 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
  15. 10-6-75 · Transferred to § 10-6-155
  16. 10-6-78 · Transferred to § 10-6-157
  17. 10-6-101 · Definition of terms
  18. 10-6-102 · Mill levy defined--Substitution
  19. 10-6-103 · One mill defined--Substitution
  20. 10-6-104 · Fair market value and full and true value defined
  21. 10-6-105 · Period during which assessment made--Date of assessment
  22. 10-6-106 · Leased school lands classified separately--Assessment date…
  23. 10-6-107 · Reserved
  24. 10-6-108 · Statement of real property required of taxpayers
  25. 10-6-109 · Viewing of property--Inspection of records--Recording…
  26. 10-6-110 · Classification of property--Notation by director
  27. 10-6-111 · Agricultural land taxed without regard to zoning
  28. 10-6-112 · Classification of agricultural land--Criteria
  29. 10-6-113 · Property tax freeze authorized for agricultural property of…
  30. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  31. 10-6-115 · State-owned public shooting area or game production area…
  32. 10-6-116 · Agricultural land--Riparian buffer strip…
  33. 10-6-117 · Agricultural land--Riparian buffer strip…
  34. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  35. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  36. 10-6-120 · Property not used for agriculture separately assessed
  37. 10-6-121 · Minimum and maximum median sales to assessment ratio
  38. 10-6-122 · Maximum coefficient of dispersion
  39. 10-6-123 · Distinction between agricultural and nonagricultural real…
  40. 10-6-124 · Promulgation of rules--Purposes
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