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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-106

Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands

Official textsdlegislature.gov

Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105 . The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132 , inclusive.

Last amended: Source: SL 1977, ch 47 , § 4; SL 1994, ch 48 , § 6; SDCL § 10-6-31.2; SL 2021, ch 44 , §§ 12, 44.

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In this chapter (40 sections)
  1. 10-6-52 · 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18
  2. 10-6-56 · Transferred to § 10-6-141
  3. 10-6-57 · Transferred to § 10-6-142
  4. 10-6-58 · 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8
  5. 10-6-66 · Transferred to § 10-6-143
  6. 10-6-67 · Transferred to § 10-6-144
  7. 10-6-68 · 10-6-68. Repealed by SL 2000, ch 42, § 22
  8. 10-6-69 · 10-6-69. Repealed by SL 1998, ch 50, § 1
  9. 10-6-70 · 10-6-70. Transferred to § 10-21-36
  10. 10-6-71 · 10-6-71. Transferred to § 10-21-37
  11. 10-6-72 · 10-6-72. Transferred to § 10-21-38
  12. 10-6-73 · 10-6-73. Transferred to § 10-21-39
  13. 10-6-74 · 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
  14. 10-6-75 · Transferred to § 10-6-155
  15. 10-6-78 · Transferred to § 10-6-157
  16. 10-6-101 · Definition of terms
  17. 10-6-102 · Mill levy defined--Substitution
  18. 10-6-103 · One mill defined--Substitution
  19. 10-6-104 · Fair market value and full and true value defined
  20. 10-6-105 · Period during which assessment made--Date of assessment
  21. 10-6-106 · Leased school lands classified separately--Assessment date…
  22. 10-6-107 · Reserved
  23. 10-6-108 · Statement of real property required of taxpayers
  24. 10-6-109 · Viewing of property--Inspection of records--Recording…
  25. 10-6-110 · Classification of property--Notation by director
  26. 10-6-111 · Agricultural land taxed without regard to zoning
  27. 10-6-112 · Classification of agricultural land--Criteria
  28. 10-6-113 · Property tax freeze authorized for agricultural property of…
  29. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  30. 10-6-115 · State-owned public shooting area or game production area…
  31. 10-6-116 · Agricultural land--Riparian buffer strip…
  32. 10-6-117 · Agricultural land--Riparian buffer strip…
  33. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  34. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  35. 10-6-120 · Property not used for agriculture separately assessed
  36. 10-6-121 · Minimum and maximum median sales to assessment ratio
  37. 10-6-122 · Maximum coefficient of dispersion
  38. 10-6-123 · Distinction between agricultural and nonagricultural real…
  39. 10-6-124 · Promulgation of rules--Purposes
  40. 10-6-125 · Assessed value of inundated farmlands--Classification
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