South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-145
Unrecorded improvements to real property--Notification of value to county auditor
Official textsdlegislature.gov
If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property.
Source: view the official text
In this chapter (40 sections)
- 10-6-124 · Promulgation of rules--Purposes
- 10-6-125 · Assessed value of inundated farmlands--Classification
- 10-6-126 · Request for special assessment for inundated farmland--Time…
- 10-6-127 · Agricultural land to be assessed based on agricultural…
- 10-6-128 · Agricultural income value--Determination--Database of…
- 10-6-129 · Factors used for percentage of annual earning capacity
- 10-6-130 · Soil classification--Land categorization--Director…
- 10-6-131 · Agricultural income value for county--Assessed value…
- 10-6-132 · Classification of buildings and structures
- 10-6-133 · Fair market value of agricultural land
- 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
- 10-6-135 · Recommendations required by Agricultural Land Assessment…
- 10-6-136 · Centrally assessed operating property classified--Percentage…
- 10-6-137 · Discretionary formula for reduced taxation of new structures…
- 10-6-138 · Municipal adoption of reduction for new property
- 10-6-139 · Adoption of assessed value formula by governing board of…
- 10-6-141 · Boundaries of redevelopment neighborhood
- 10-6-142 · Standards for redevelopment neighborhood property within…
- 10-6-143 · Classification of certain residential property
- 10-6-144 · Valuation of certain residential property
- 10-6-145 · Unrecorded improvements to real property--Notification of…
- 10-6-146 · Improvements to which provisions not applicable--Petition…
- 10-6-147 · Petition for reversal of director's decision--Notice and…
- 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
- 10-6-149 · Real estate list included in assessment lists, rolls, and…
- 10-6-150 · Form for real estate list
- 10-6-151 · Equalization director's affidavit attached to real estate…
- 10-6-152 · Records of county auditor or treasurer authorized as tax…
- 10-6-153 · Delivery of updated records to boards of equalization--Open…
- 10-6-154 · Notice of assessment--Required information--Promulgation of…
- 10-6-155 · Notice to real property owners of certain increases in…
- 10-6-156 · Counties not in compliance--Basis of request for and…
- 10-6-157 · Consideration of federal income tax credits in assessing…
- 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
- 10-6A-1 · Definition of terms
- 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
- 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
- 10-6A-4 · Annual application for assessment freeze--Filing…
- 10-6A-5 · Applications to include supporting documents
- 10-6A-6 · County treasurer to determine eligibility