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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-156

Counties not in compliance--Basis of request for and issuance of certificate of compliance

Official textsdlegislature.gov

Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappraisal, at least sixty percent of the properties in the county have been reappraised within the previous three years and the reappraisal is scheduled for completion without undue delay. The secretary may issue a certificate of compliance if he determines that the failure to comply with the standards was through no fault of the assessment practices in the county.

Last amended: Source: SL 1990, ch 71 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-51; SL 2021, ch 44 , § 44.

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