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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-109

Viewing of property--Inspection of records--Recording assessed value

Official textsdlegislature.gov

For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property.
For each tract of real property assessed, the director shall record the property's assessed value without improvements or structures, the value of all improvements or structures on the property, and the property's total assessed value.

Last amended: Source: SDC 1939, § 57.0340; SL 1989, ch 82 , § 29; SL 2000, ch 42 , § 5; SDCL § 10-6-25; SL 2021, ch 44 , §§ 9, 44.

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In this chapter (40 sections)
  1. 10-6-58 · 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8
  2. 10-6-66 · Transferred to § 10-6-143
  3. 10-6-67 · Transferred to § 10-6-144
  4. 10-6-68 · 10-6-68. Repealed by SL 2000, ch 42, § 22
  5. 10-6-69 · 10-6-69. Repealed by SL 1998, ch 50, § 1
  6. 10-6-70 · 10-6-70. Transferred to § 10-21-36
  7. 10-6-71 · 10-6-71. Transferred to § 10-21-37
  8. 10-6-72 · 10-6-72. Transferred to § 10-21-38
  9. 10-6-73 · 10-6-73. Transferred to § 10-21-39
  10. 10-6-74 · 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
  11. 10-6-75 · Transferred to § 10-6-155
  12. 10-6-78 · Transferred to § 10-6-157
  13. 10-6-101 · Definition of terms
  14. 10-6-102 · Mill levy defined--Substitution
  15. 10-6-103 · One mill defined--Substitution
  16. 10-6-104 · Fair market value and full and true value defined
  17. 10-6-105 · Period during which assessment made--Date of assessment
  18. 10-6-106 · Leased school lands classified separately--Assessment date…
  19. 10-6-107 · Reserved
  20. 10-6-108 · Statement of real property required of taxpayers
  21. 10-6-109 · Viewing of property--Inspection of records--Recording…
  22. 10-6-110 · Classification of property--Notation by director
  23. 10-6-111 · Agricultural land taxed without regard to zoning
  24. 10-6-112 · Classification of agricultural land--Criteria
  25. 10-6-113 · Property tax freeze authorized for agricultural property of…
  26. 10-6-114 · Criteria for qualifying for tax freeze on agricultural…
  27. 10-6-115 · State-owned public shooting area or game production area…
  28. 10-6-116 · Agricultural land--Riparian buffer strip…
  29. 10-6-117 · Agricultural land--Riparian buffer strip…
  30. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  31. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  32. 10-6-120 · Property not used for agriculture separately assessed
  33. 10-6-121 · Minimum and maximum median sales to assessment ratio
  34. 10-6-122 · Maximum coefficient of dispersion
  35. 10-6-123 · Distinction between agricultural and nonagricultural real…
  36. 10-6-124 · Promulgation of rules--Purposes
  37. 10-6-125 · Assessed value of inundated farmlands--Classification
  38. 10-6-126 · Request for special assessment for inundated farmland--Time…
  39. 10-6-127 · Agricultural land to be assessed based on agricultural…
  40. 10-6-128 · Agricultural income value--Determination--Database of…
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