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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-157

Consideration of federal income tax credits in assessing property prohibited

Official textsdlegislature.gov

A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47 , for the purpose of assessing any real property.

Last amended: Source: SL 2009, ch 42 , § 1, eff. Nov. 1, 2008; SDCL § 10-6-78; SL 2021, ch 44 , §§ 42, 44.

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