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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-136

Centrally assessed operating property classified--Percentage of value at which equalized

Official textsdlegislature.gov

All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.

Last amended: Source: SL 1978, ch 72 , § 14; SL 1990, ch 73 ; SDCL § 10-6-34.1; SL 2021, ch 44 , § 44.

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In this chapter (40 sections)
  1. 10-6-116 · Agricultural land--Riparian buffer strip…
  2. 10-6-117 · Agricultural land--Riparian buffer strip…
  3. 10-6-118 · Penalty for misrepresentation of agricultural land as…
  4. 10-6-119 · Basis for determining valuation for tax purposes--Cost,…
  5. 10-6-120 · Property not used for agriculture separately assessed
  6. 10-6-121 · Minimum and maximum median sales to assessment ratio
  7. 10-6-122 · Maximum coefficient of dispersion
  8. 10-6-123 · Distinction between agricultural and nonagricultural real…
  9. 10-6-124 · Promulgation of rules--Purposes
  10. 10-6-125 · Assessed value of inundated farmlands--Classification
  11. 10-6-126 · Request for special assessment for inundated farmland--Time…
  12. 10-6-127 · Agricultural land to be assessed based on agricultural…
  13. 10-6-128 · Agricultural income value--Determination--Database of…
  14. 10-6-129 · Factors used for percentage of annual earning capacity
  15. 10-6-130 · Soil classification--Land categorization--Director…
  16. 10-6-131 · Agricultural income value for county--Assessed value…
  17. 10-6-132 · Classification of buildings and structures
  18. 10-6-133 · Fair market value of agricultural land
  19. 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
  20. 10-6-135 · Recommendations required by Agricultural Land Assessment…
  21. 10-6-136 · Centrally assessed operating property classified--Percentage…
  22. 10-6-137 · Discretionary formula for reduced taxation of new structures…
  23. 10-6-138 · Municipal adoption of reduction for new property
  24. 10-6-139 · Adoption of assessed value formula by governing board of…
  25. 10-6-141 · Boundaries of redevelopment neighborhood
  26. 10-6-142 · Standards for redevelopment neighborhood property within…
  27. 10-6-143 · Classification of certain residential property
  28. 10-6-144 · Valuation of certain residential property
  29. 10-6-145 · Unrecorded improvements to real property--Notification of…
  30. 10-6-146 · Improvements to which provisions not applicable--Petition…
  31. 10-6-147 · Petition for reversal of director's decision--Notice and…
  32. 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
  33. 10-6-149 · Real estate list included in assessment lists, rolls, and…
  34. 10-6-150 · Form for real estate list
  35. 10-6-151 · Equalization director's affidavit attached to real estate…
  36. 10-6-152 · Records of county auditor or treasurer authorized as tax…
  37. 10-6-153 · Delivery of updated records to boards of equalization--Open…
  38. 10-6-154 · Notice of assessment--Required information--Promulgation of…
  39. 10-6-155 · Notice to real property owners of certain increases in…
  40. 10-6-156 · Counties not in compliance--Basis of request for and…
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