reglab/housing_qa huggingface dataset:
SD Codified L § 10-9-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-4 - Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.

10-9-4. Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve-month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile home bearing a license plate issued by any state other than South Dakota accepts employment within this state, he shall within thirty days after the first day of such employment, list his mobile home as herein provided. Source: SL 1961, ch 450, §4.
SD Codified L § 10-9-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.

10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment. Source: SL 1961, ch 450, §13; SL 1970, ch 69; SL 1982, ch 86, §10.
SD Codified L § 10-9-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-7 - Valuation of mobile homes.

10-9-7. Valuation of mobile homes.All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue. Source: SL 1961, ch 450, §6; SL 1965, ch 294, §3; SL 1992, ch 81; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-9-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-8 - Proration of tax on mobile homes taxable for part of year.

10-9-8. Proration of tax on mobile homes taxable for part of year.Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month. Source: SL 1961, ch 450, §5.
SD Codified L § 10-9-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-9 - Levy of tax by application of mill rate.

10-9-9. Levy of tax by application of mill rate.The county auditor shall levy the tax by applying the mill rate of that district used for taxes payable during the current year on other property in the taxing district. Source: SL 1961, ch 450, §7; SL 1980, ch 75, §2.
SD Codified L § 10-9-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-10 - Tax immediately payable--Deferred payment--Action on delinquencies.

10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies.On May first, after the tax as computed as prescribed in §10-9-9 has been assessed, one-half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty-first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty-first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§10-9-12, 10-9-13, and 10-9-13.1. Source: SL 1961, ch 450, §8; SL 1972, ch 57, §2; SL 1985, ch 71, §2; SL 1990, ch 75; SL 1999, ch 46, §1.
SD Codified L § 10-9-10.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis.

10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in §10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month. Source: SL 1982, ch 90.
SD Codified L § 10-9-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-11 - Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.

10-9-11. Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense. Source: SL 1961, ch 450, §14; SL 1965, ch 294, §4; SL 1974, ch 88, §1; SL 1982, ch 86, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-9-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-12 - Pecuniary penalty for delay in payment of tax.

10-9-12. Pecuniary penalty for delay in payment of tax.Any tax not paid within the period prescribed in §10-9-10 is subject to a penalty of the Category G rate of interest as established in §54-3-16. The penalty shall attach and be a charge upon the tax. Source: SL 1961, ch 450, §10; SL 1977, ch 83; SL 1981, ch 83; SL 1984, ch 319, §37; SL 1985, ch 71, §1; SL 1999, ch 53, §1; SL 2000, ch 226, §2.
SD Codified L § 10-9-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax.

10-9-13. Lien of tax on mobile home--Collection of delinquent tax.This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in §10-9-10, the statutory remedies for the collection of delinquent taxes shall be applicable. Source: SL 1961, ch 450, §11; SL 1968, ch 263, §3; SL 1992, ch 80, §93.
SD Codified L § 10-9-13.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-13.1 - Time for collection of delinquent tax--Notification and publication--Distress warrant.

10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant.The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty-five days prior to the issuance of the distress warrant. Source: SL 1968, ch 263, §4; SL 2000, ch 47, §1.
SD Codified L § 10-9-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-14 - Distribution of taxes collected.

10-9-14. Distribution of taxes collected.All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property. Source: SL 1961, ch 450, §12; SL 1980, ch 75, §3.
SD Codified L § 10-9-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-15 - Payment under protest and appeal to board of equalization.

10-9-15. Payment under protest and appeal to board of equalization.Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board. Source: SL 1961, ch 450, §9.
SD Codified L § 10-9-15.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-15.1 - Collection of taxes on mobile homes removed from county.

10-9-15.1. Collection of taxes on mobile homes removed from county.The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county. Source: SL 1992, ch 80, §95.
SD Codified L § 10-10-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.

10-10-1. Petition by freeholders for county classification of real property--Number of signers--Time of filing.The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified. Source: SL 1931, ch 255, §1; SDC 1939, §57.0412.
SD Codified L § 10-10-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-2 - Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications.In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue.Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue. Source: SDC 1939, §57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-10-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-4 - Preparation of list of taxable real estate within county--Land acquired from government.

10-10-4. Preparation of list of taxable real estate within county--Land acquired from government.The person employed to make the classification under the provisions of §§10-10-1 and 10-10-2 shall procure a list of all real estate within the county subject to taxation. He shall secure and compile data concerning the listing of property within said county and prepare such data from public records and such other sources as may be available, so as to enable him to list accurately all property located within the county. It shall be his duty to compile information as to land acquired from the government by individuals or corporations for the purpose of listing and making a valuation thereof for the purpose of taxation. Source: SL 1931, ch 255, §3; SDC 1939, §57.0414.
SD Codified L § 10-10-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.

10-10-5. Classification of real estate--Factors considered--Inspection and hearings.The person employed pursuant to §10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper class, making the proper distinction between each legal subdivision as to topography, soil, location, and other factors that may reasonably enter into valuation. He shall enter such classification in a permanent record which shall be open to examination and inspection by any interested taxpayer. In working out a classification of all lands for taxation purposes, he shall hold hearings in convenient places within the county for the purpose of obtaining information from local property owners to aid him in working out an equitable classification for taxation purposes. Source: SL 1931, ch 255, §3; SDC 1939, §57.0414.
SD Codified L § 10-10-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-6 - Rules for classification of real property.

10-10-6. Rules for classification of real property.The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§10-10-1 and 10-10-2, to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various different classes upon which such classification shall be based. Source: SDC 1939, §57.0413; SL 1987, ch 82, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-10-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-7 - Classification records filed with county auditor--Valuation by county commissioners.

10-10-7. Classification records filed with county auditor--Valuation by county commissioners.When the classification records specified in §§10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county. Source: SL 1931, ch 255, §4; SDC 1939, §57.0415; SL 1992, ch 60, §2.
SD Codified L § 10-10-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-8 - Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.

10-10-8. Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.The county commissioners at the regular annual equalization meeting, shall consider the classification made pursuant to §10-10-5, together with the value placed upon each tract of land and the value of the improvements thereon, and may, for good cause shown, change such classification and value thereon as may be just, and shall make such equalization thereof between the various townships as is now provided by law therefor. The valuations placed upon such lands shall become the basis for taxation purposes subject only to any change that may be made under the law by the Office of Hearing Examiners in equalizing property valuations between the different classes of property in the various counties of the state. However, the Office of Hearing Examiners may not in any way raise the total valuation of such property within the state. Source: SL 1931, ch 255, §5; SDC 1939, §57.0415; SL 1994, ch 73, §11.
SD Codified L § 10-10-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.

10-10-9. Changes in classification and valuation--Notice to taxpayers.Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made. Source: SL 1931, ch 255, §5; SDC 1939, §57.0415.
SD Codified L § 10-10-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.

10-10-10. Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.After classifications and valuations shall be made as provided by §§10-10-1 to 10-10-9, inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications and valuations of the property within said respective political subdivisions, and transmit a copy thereof to the Department of Revenue, the original record to remain in his office. Source: SDC 1939, §57.0416; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-10-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-11 - Appeal from county board in classification, valuation and equalization matters.

10-10-11. Appeal from county board in classification, valuation and equalization matters.Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization under §§10-10-1 to 10-10-9, inclusive, either to the circuit court or to the Office of Hearing Examiners. Appeals to the circuit court shall be taken in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Appeals to the Office of Hearing Examiners shall be taken and conducted pursuant to chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action. Source: SL 1931, ch 255, §7; SDC 1939, §57.0417; SL 1994, ch 73, §12; SL 1994, ch 351, §12.
SD Codified L § 10-10-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-13 - Time for taking appeal.

10-10-13. Time for taking appeal. Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same. Source: SL 1931, ch 255, §7; SDC 1939, §57.0417; SL 2021, ch 43, § 12.
SD Codified L § 10-10-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-14 - Petition and special election on township resurvey for tax purposes.

10-10-14. Petition and special election on township resurvey for tax purposes.Whenever one-fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the question, "Shall this township be resurveyed for taxation purposes?" Source: SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204.
SD Codified L § 10-10-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-15 - Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.

10-10-15. Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.If a majority of the votes cast at such special election upon the question stated in §10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose. Source: SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204; SL 1974, ch 282, §3; SL 1989, ch. 82, §41.
SD Codified L § 10-10-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 10 - Classification And Valuation Of Real Estate|Section 10-10-16 - Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.

10-10-16. Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.When one or more persons desire a resurvey of any particular tract or tracts at their own expense, he or they may call upon a registered land surveyor to survey such tract or tracts of land, and such surveyor shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such tract or tracts, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat when approved by the board of county commissioners shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose. Source: SL 1923, ch 293; SDC 1939, §58.0204; SL 1974, ch 282, §4; SL 1989, ch. 82, §41.