Delivery of updated records to boards of equalization--Open to public inspection

Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.

Last amended: Source: SDC 1939, § 57.0345; SL 1951, ch 436 ; SL 1969, ch 262 , § 3; SL 1979, ch 66 , § 5; SL 1989, ch 82 , § 41; SL 1991, ch 84 ; SL 1994, ch 74 , § 2; SL 2001, ch 49 , § 2; SDCL § 10-6-44; SL 2021, ch 44 , §§ 38, 44.

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In this chapter (40 sections)

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…
10-6B-1 · Definition of terms
10-6B-2 · Adoption of chapter by governing board of municipality

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