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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-149

Real estate list included in assessment lists, rolls, and book--Contents

Official textsdlegislature.gov

The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township, and range, with the number of acres in each tract set opposite the same in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up.

Last amended: Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-38; SL 2021, ch 44 , §§ 35, 44.

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In this chapter (40 sections)
  1. 10-6-128 · Agricultural income value--Determination--Database of…
  2. 10-6-129 · Factors used for percentage of annual earning capacity
  3. 10-6-130 · Soil classification--Land categorization--Director…
  4. 10-6-131 · Agricultural income value for county--Assessed value…
  5. 10-6-132 · Classification of buildings and structures
  6. 10-6-133 · Fair market value of agricultural land
  7. 10-6-134 · Agricultural Land Assessment Implementation and Oversight…
  8. 10-6-135 · Recommendations required by Agricultural Land Assessment…
  9. 10-6-136 · Centrally assessed operating property classified--Percentage…
  10. 10-6-137 · Discretionary formula for reduced taxation of new structures…
  11. 10-6-138 · Municipal adoption of reduction for new property
  12. 10-6-139 · Adoption of assessed value formula by governing board of…
  13. 10-6-141 · Boundaries of redevelopment neighborhood
  14. 10-6-142 · Standards for redevelopment neighborhood property within…
  15. 10-6-143 · Classification of certain residential property
  16. 10-6-144 · Valuation of certain residential property
  17. 10-6-145 · Unrecorded improvements to real property--Notification of…
  18. 10-6-146 · Improvements to which provisions not applicable--Petition…
  19. 10-6-147 · Petition for reversal of director's decision--Notice and…
  20. 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
  21. 10-6-149 · Real estate list included in assessment lists, rolls, and…
  22. 10-6-150 · Form for real estate list
  23. 10-6-151 · Equalization director's affidavit attached to real estate…
  24. 10-6-152 · Records of county auditor or treasurer authorized as tax…
  25. 10-6-153 · Delivery of updated records to boards of equalization--Open…
  26. 10-6-154 · Notice of assessment--Required information--Promulgation of…
  27. 10-6-155 · Notice to real property owners of certain increases in…
  28. 10-6-156 · Counties not in compliance--Basis of request for and…
  29. 10-6-157 · Consideration of federal income tax credits in assessing…
  30. 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
  31. 10-6A-1 · Definition of terms
  32. 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
  33. 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
  34. 10-6A-4 · Annual application for assessment freeze--Filing…
  35. 10-6A-5 · Applications to include supporting documents
  36. 10-6A-6 · County treasurer to determine eligibility
  37. 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
  38. 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
  39. 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
  40. 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
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