reglab/housing_qa huggingface dataset:
SD Codified L § 10-6-136 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized.

10-6-136. Centrally assessed operating property classified--Percentage of value at which equalized.All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county. Source: SL 1978, ch 72, §14; SL 1990, ch 73; SL 2021, ch 44, § 44.
SD Codified L § 10-6-138 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-138 - Municipal adoption of reduction for new property.

10-6-138. Municipal adoption of reduction for new property.If the board of county commissioners of a county has not adopted a formula pursuant to §10-6-137, the governing board of a municipality where the structures defined in §10-6-137 are located, or within three miles of the corporate limits of the municipality may in the governing board's discretion adopt all or any part of the formula for assessed value pursuant to §10-6-137. Source: SL 1974, ch 91, §2; SL 1977, ch 82, §2; SL 1993, ch 82, §3; SL 1993, ch 85, §4; SL 1994, ch 79, §4; SL 2020, ch 39, § 4; SL 2021, ch 44, § 44.
SD Codified L § 10-6-139 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-139 - Adoption of assessed value formula by governing board of improvement district.

10-6-139. Adoption of assessed value formula by governing board of improvement district.If the board of county commissioners of a county has not adopted a formula pursuant to §10-6-137, the governing board of an improvement district where the structures defined in subdivision 10-6-137(2) are located may adopt all or any part of the formula for assessed value pursuant to §10-6-137. Source: SL 1991, ch 64, §10; SL 2020, ch 39, § 7; SL 2021, ch 44, § 44.
SD Codified L § 10-6-140 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-140 - [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.

10-6-140. [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.Any real property receiving the benefit of a discretionary formula prior to July 1, 2020, shall continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2020, and shall continue to be subject to the provisions of subdivision 10-12-44(2), and §§11-9-20 and 13-13-20.4. Source: SL 2020, ch 39, § 15; SL 2021, ch 44, § 44.    p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}      Effective June 30, 2025     SDLRC - Codified Law 10-6-140 - [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.span { white-space: pre-wrap; } p.s2081164Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081164SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081164CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081164000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081164DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081164SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081164DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-6-140.Repealed. Source: SL 2020, ch 39, § 15, eff. Jun. 30, 2025; SL 2021, ch 44, § 44.
SD Codified L § 10-6-141 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-141 - Boundaries of redevelopment neighborhood.

10-6-141. Boundaries of redevelopment neighborhood.The board of county commissioners or the municipal governing body that approves the adoption of a reduced valuation pursuant to subdivision 10-6-137(7) shall, by ordinance, identify the exact boundaries of the redevelopment neighborhood where the reduced valuation will be available. Source: SL 1993, ch 82, §2A; SL 2020, ch 39, § 10; SL 2021, ch 44, § 44.
SD Codified L § 10-6-142 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-142 - Standards for redevelopment neighborhood property within municipality.

10-6-142. Standards for redevelopment neighborhood property within municipality.Any property located in any redevelopment neighborhood which is located within the corporate limits of a municipality and valued pursuant to this chapter shall meet any standards as set by the governing body of the municipality. Source: SL 1993, ch 82, §4; SL 2021, ch 44, § 44.
SD Codified L § 10-6-143 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-143 - Classification of certain residential property.

10-6-143. Classification of certain residential property.Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxation. Source: SL 1993, ch 81, §12; SL 2021, ch 44, § 44.
SD Codified L § 10-6-144 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-144 - Valuation of certain residential property.

10-6-144. Valuation of certain residential property.Property classified pursuant to §10-6-143 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where the property is located may, in the board's discretion, adopt any formula for assessed value to be used for tax purposes. The formula may include for any or all of the five tax years following the filing of the plat for the subdivision all, any portion or none of the assessed valuation for tax purposes. The assessed valuation during any of the five years may not be less than the assessed valuation of the property in the year preceding the first year of the tax years following the filing of the plat for the subdivision. The board of county commissioners of a county where property classified pursuant to §10-6-143 is located may, in the board's discretion, if requested by the owner of the property, not apply the discretionary formula and the full assessment shall be made without application of the formula. In waiving the formula for the property of one owner, the board of county commissioners is not prohibited from applying the formula for subsequent property. Source: SL 1993, ch 81, §13; SL 2000, ch 42, §21; SL 2021, ch 44, § 44.
SD Codified L § 10-6-145 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-145 - Unrecorded improvements to real property--Notification of value to county auditor.

10-6-145. Unrecorded improvements to real property--Notification of value to county auditor. If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property. Source: SL 1989, ch 85, §1; SL 2021, ch 44, §§ 31, 44.
SD Codified L § 10-6-146 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.

10-6-146. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor. The provisions of §§10-6-145 to 10-6-147, inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpose of evading the taxation of such improvements. Before the director may notify the county auditor of improvements made two or more years prior to the assessment date, the director shall petition the circuit court where such real property is located. The court shall hold a hearing on such petition and shall determine if the owner of the real property hid or attempted to hide the improvements for the purpose of evading the taxation of such improvements. The court shall provide reasonable notice of the hearing to the director and the owner of such real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel. Source: SL 1989, ch 85, §1A; SL 2021, ch 44, §§ 32, 44.
SD Codified L § 10-6-147 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-147 - Petition for reversal of director's decision--Notice and hearing.

10-6-147. Petition for reversal of director's decision--Notice and hearing. Any person whose improvements are added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition the circuit court where the real property is located for a reversal of the director's decision. The court shall hold a hearing on the petition and shall determine if poor assessment practice was the reason the improvements were not added to the tax roll in the year the improvements should have been added. The court shall provide reasonable notice of the hearing to the director and the owner of the real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel. Source: SL 1989, ch 85, §1B; SL 2021, ch 44, §§ 33, 44.
SD Codified L § 10-6-148 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-148 - Railroad and highway rights-of-way deducted in valuing land.

10-6-148. Railroad and highway rights-of-way deducted in valuing land. The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right-of-way of the railroad or public highway, and assess to the owner of the land through or over which the right-of-way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines. Source: SL 1890, ch 24, §1; RPolC 1903, §2096; RC 1919, §6715; SDC 1939, §57.0335; SL 1989, ch 82, §30; SL 2021, ch 44, §§ 34, 44.
SD Codified L § 10-6-149 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents.

10-6-149. Real estate list included in assessment lists, rolls, and book--Contents. The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township, and range, with the number of acres in each tract set opposite the same in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up. Source: PolC 1877, ch 28, §26; SL 1881, ch 118, §2; SL 1883, ch 98, §1; CL 1887, §1582; RPolC 1903, §2101; RC 1919, §6718; SDC 1939, §57.0344; SL 2021, ch 44, §§ 35, 44.
SD Codified L § 10-6-150 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-150 - Form for real estate list.

10-6-150. Form for real estate list.The list required by §10-6-149 shall be as nearly as practicable in the following form: RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA, AS ASSESSED FOR THE YEAR 20____ Part of sectionSectionTownshipRangeAcresValueOwner's name         Source: PolC 1877, ch 28, §26; SL 1881, ch 118, §2; SL 1883, ch 98, §1; CL 1887, §1582; RPolC 1903, §2101; RC 1919, §6718; SDC 1939, §57.0344; SL 2021, ch 44, §44.
SD Codified L § 10-6-151 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-151 - Equalization director's affidavit attached to real estate list.

10-6-151. Equalization director's affidavit attached to real estate list. Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form:I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property. Source: SL 1899, ch 40, §3; RPolC 1903, §2102; RC 1919, §6719; SDC 1939, §57.0344; SL 1989, ch. 82, §41; SL 1992, ch 60, §2; SL 2021, ch 44, §§ 36, 44.
SD Codified L § 10-6-152 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-152 - Records of county auditor or treasurer authorized as tax records.

10-6-152. Records of county auditor or treasurer authorized as tax records. 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. 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; SL 2021, ch 44, §§ 37, 44.
SD Codified L § 10-6-153 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection.

10-6-153. 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. 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; SL 2021, ch 44, §§ 38, 44.
SD Codified L § 10-6-154 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-154 - Notice of assessment--Required information--Promulgation of rules.

10-6-154. Notice of assessment--Required information--Promulgation of rules. The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:(1)A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§10-13-39 through 10-13-40;(2)A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse may be eligible for tax relief pursuant to §§10-4-40 and 10-4-41;(3)A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to §10-4-24.10;(4)A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to §10-4-24.11;(5)A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and(6)Uniform information prescribed by the secretary of the department.The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice. Source: SL 1988, ch 88; SL 1989, ch 88, §1; SL 1993, ch 86, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 61, §1; SL 2020, ch 40, § 1; SL 2021, ch 44, §§ 39, 44.
SD Codified L § 10-6-155 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-155 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

10-6-155. Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules. If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:(1)Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;(2)A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and(3)Information about the appeal process.The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice. Source: SL 2007, ch 46, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 40, 44.
SD Codified L § 10-6-156 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-156 - Counties not in compliance--Basis of request for and issuance of certificate of compliance.

10-6-156. Counties not in compliance--Basis of request for and issuance of certificate of compliance.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. 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; SL 2021, ch 44, § 44.
SD Codified L § 10-6-157 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-157 - Consideration of federal income tax credits in assessing property prohibited.

10-6-157. Consideration of federal income tax credits in assessing property prohibited. 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. Source: SL 2009, ch 42, §1, eff. Nov. 1, 2008; SL 2021, ch 44, §§ 42, 44.
SD Codified L § 10-6A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|Section 10-6A-2 - Freeze on assessment of single-family dwellings--Conditions determining entitlement.

10-6A-2. Freeze on assessment of single-family dwellings--Conditions determining entitlement.Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person's single-family dwelling if the following conditions are met. The person:(1)Has a household income of less than twenty thousand dollars if the household is a single-member household or the person has a household income of less than twenty-five thousand dollars if the household is a multiple-member household; and(2)Has been a property owner and a resident of South Dakota for at least one year; and(3)Has resided for at least two hundred days of the previous calendar year in the single-family dwelling; and(4)Has established a base year.The surviving spouse of a person who has previously qualified is entitled to the real property tax assessment freeze if the surviving spouse meets the other conditions of this chapter.Beginning on January 1, 2005, the household income listed in subdivision (1) of this section shall increase by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater. Source: SL 1980, ch 74, §2; SL 1981, ch 81, §2; SL 1984, ch 65, §1; SL 1990, ch 74, §2; SL 1993, ch 87; SL 1998, ch 56, §1; SL 2002, ch 50, §1; SL 2004, ch 82, §1, eff. Feb. 12, 2004; SL 2008, ch 45, §2.