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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-152

Records of county auditor or treasurer authorized as tax records

Official textsdlegislature.gov

Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records.

Last amended: Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-43; SL 2021, ch 44 , §§ 37, 44.

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