South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6-151
Equalization director's affidavit attached to real estate list
Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form:
I, ____, director of equalization for the ____of ____in ____ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.
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In this chapter (40 sections)
- 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
- 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
- 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
- 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
- 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
- 10-6A-11 · Refund eligibility unaffected
- 10-6A-12 · False application for assessment…