reglab/housing_qa huggingface dataset:
SD Codified L § 10-3-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-16 - Assessment of property by director--Exception--County as assessment district.

10-3-16. Assessment of property by director--Exception--County as assessment district.The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district. Source: SL 1957, ch 477, §7 (1); SDC Supp 1960, §57.03A07 (1); SL 1982, ch 28, §24; SL 1992, ch 60, §2; SL 2000, ch 43, §1; 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 § 10-3-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-19 - Requiring statement for agricultural census.

10-3-19. Requiring statement for agricultural census.The director of equalization may require the person to fill out and submit the statement required for the agricultural census as provided in chapter 38-5. Source: SL 1957, ch 477, §8 (3); SDC Supp 1960, §57.03A08 (3); SL 2008, ch 37, §28.
SD Codified L § 10-3-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-20 - Requiring affidavit of name and residence.

10-3-20. Requiring affidavit of name and residence.The director of equalization may require any person found within the director's county to make and subscribe an affidavit, giving the person's name and place of residence and post office address. Source: SL 1957, ch 477, §8 (4); SDC Supp 1960, §57.03A08 (4); SL 2008, ch 37, §29.
SD Codified L § 10-3-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-21 - Affidavit of name and residence transmitted to other county.

10-3-21. Affidavit of name and residence transmitted to other county.If the affidavit provided for in §10-3-20 shows the residence of the person making the affidavit to be in any county other than that in which the affidavit is made, the director of equalization shall, in the respective case, file the affidavit in the director's office and transmit a copy of the affidavit, certified by the director, to the director of the county in which the residence or property is shown in the affidavit to be located. Any expense in connection with the requirements of this section shall be paid by the county at the rates as provided in circuit court actions. Source: SL 1957, ch 477, §8 (5); SDC Supp 1960, §57.03A08 (5); SL 2008, ch 37, §30.
SD Codified L § 10-3-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-22 - Subpoena and examination with respect to assessment statement--Place of examination.

10-3-22. Subpoena and examination with respect to assessment statement--Place of examination.The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director desires to examine may be found. However, the director may not require such persons to appear before the director in any other county than that in which the subpoena is served. Source: SL 1957, ch 477, §8 (5); SDC Supp 1960, §57.03A08 (5); SL 2008, ch 37, §31.
SD Codified L § 10-3-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers.

10-3-23. Entry on and inspection of property--Listing of taxpayers.The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor. Source: SL 1957, ch 477, §8 (6); SDC Supp 1960, §57.03A08 (6); SL 2008, ch 37, §32.
SD Codified L § 10-3-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-25 - Assessment of property of absent or unknown owner.

10-3-25. Assessment of property of absent or unknown owner.The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners. Source: SL 1957, ch 477, §7 (12); SDC Supp 1960, §57.03A07 (12); SL 2008, ch 37, §34.
SD Codified L § 10-3-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-26 - Valuation of property of absent or unknown owner.

10-3-26. Valuation of property of absent or unknown owner.The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person. Source: SL 1957, ch 477, §7 (11); SDC Supp 1960, §57.03A07 (11); SL 2008, ch 37, §35.
SD Codified L § 10-3-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.

10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal. The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6. The director shall note the neglect or refusal on the assessment roll opposite the name of any such person. Source: SL 1957, ch 477, §7 (10); SDC Supp 1960, §57.03A07 (10); SL 2008, ch 37, §36; SL 2021, ch 44, § 6.
SD Codified L § 10-3-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-28 - Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.

10-3-28. Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.The director of equalization and the director's deputies shall list or assess the property described in §10-3-16 separately as to each incorporated municipality, each organized civil township, and unorganized territory within or without the county and shall deliver separate complete assessment rolls for each such entity to the local board of equalization of such entities no later than the third Monday in March and to the board of county commissioners for all unorganized territory, not later than the second Monday in April of each year, with the proper affidavits or certificates or return as provided by law. A duplicate copy of the assessment roll shall be furnished each municipality and each organized civil township that has requested such a copy by resolution of the governing body presented to the director of equalization before December first. The municipality or township shall pay the cost of the duplicate copy. Source: SL 1957, ch 477, §7 (2); SDC Supp 1960, §57.03A07 (2); SL 1964, ch 211; SL 1969, ch 262, §1; SL 1992, ch 60, §2; SL 1993, ch 86, §3; SL 2001, ch 49, §1.
SD Codified L § 10-3-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents.

10-3-29. Preparation and maintenance of county topographical map and tables--Contents.The director of equalization shall prepare a large scale topographical land map of the county showing the location of all railroads, highways, roads, bridges, rivers, lakes, swamp areas, wooded tracts, stony ridges, and other features that might affect the value of the land and appropriate symbols to indicate the best, the fair, and the poor land of the county. The director shall prepare and keep available in the director's office tables showing the classification of cultivated, meadow, pasture, cut-over timber, and wastelands of each congressional and organized township, for use in connection with the map. The director shall keep the map and tables available in the office for the director's use and for the guidance of local and county boards of equalization. Source: SL 1957, ch 477, §7 (9); SDC Supp 1960, §57.03A07 (9); SL 2008, ch 37, §37.
SD Codified L § 10-3-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-30 - Preparation and maintenance of county land valuation map--Contents.

10-3-30. Preparation and maintenance of county land valuation map--Contents.The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improvements, of all lands that lie outside the corporate limits of municipalities. The map shall show the average assessed valuation per acre of real property by taxing districts, excluding the valuation of structures on the real property, and excluding real property located within the corporate limits of municipalities. Source: SL 1957, ch 477, §7 (5); SDC Supp 1960, §57.03A07 (5); SL 2008, ch 37, §38.
SD Codified L § 10-3-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction.

10-3-31. Examination of recorded real estate conveyances--Record of considerations shown--Destruction.The director of equalization shall regularly examine all conveyances of real estate in the county as filed with the register of deeds and keep a record by description of the considerations shown on the conveyances. However, the director of equalization may destroy any record that is declared by the records destruction board, acting pursuant to §1-27-19, to have no further administrative, legal, fiscal, research, or historical value. Source: SL 1957, ch 477, §7 (6); SDC Supp 1960, §57.03A07 (6); SL 1981, ch 45, §12; SL 2008, ch 37, §39.
SD Codified L § 10-3-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-32 - Posting of real estate transfers to assessment rolls.

10-3-32. Posting of real estate transfers to assessment rolls.Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers. Source: SL 1959, ch 446; SDC Supp 1960, §57.03A07 (14); SL 2008, ch 37, §40.
SD Codified L § 10-3-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-33 - Assistance to county commissioners and boards of equalization.

10-3-33. Assistance to county commissioners and boards of equalization.The director of equalization shall assist the boards of county commissioners and the consolidated, local, and county boards of equalization to enable them to perform their duties, and shall furnish such boards with all necessary charts, tables, comparisons, and data that they may require. The director of equalization shall, upon request, also furnish any person or taxing district contemplating an appeal pursuant to statute with all existing charts, tables, comparisons, and data pertinent to the appeal. Source: SL 1957, ch 477, §7 (7); SDC Supp 1960, §57.03A07 (7); SL 2008, ch 37, §41; SL 2008, ch 38, §1.
SD Codified L § 10-3-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

10-3-34. Investigation of applications for reduction of value, abatement, and settlement--Recommendations.The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue. Source: SL 1957, ch 477, §7 (8); SDC Supp 1960, §57.03A07 (8); SL 1992, ch 80, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §42; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-3-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-36 - Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.

10-3-36. Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May of each year. Source: SL 1957, ch 477, §7 (3); SDC Supp 1960, §57.03A07 (3); SL 1969, ch 262, §2; SL 1979, ch 66, §3; SL 1993, ch 86, §25; SL 1994, ch 73, §9; 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 § 10-3-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-37 - Other assessors' powers exercised by director.

10-3-37. Other assessors' powers exercised by director.The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter. Source: SL 1957, ch 477, §7 (13); SDC Supp 1960, §57.03A07 (13); SL 1985, ch 15, §26; SL 1992, ch 60, §2; SL 2008, ch 37, §43.
SD Codified L § 10-3-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-39 - Liability on bond for taxes not assessed.

10-3-39. Liability on bond for taxes not assessed.The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed. Source: SL 1957, ch 477, §11; SDC Supp 1960, §57.03A11; SL 2008, ch 37, §44.
SD Codified L § 10-3-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment.

10-3-40. Action on director's bond for taxes lost through failure or neglect--Judgment.The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered. Source: SL 1957, ch 477, §12; SDC Supp 1960, §57.03A12.
SD Codified L § 10-3-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value.

10-3-41. Median level of assessment to represent eighty-five percent of market value.The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to §10-6-154, so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue. Source: SL 1995, ch 57, §34; SL 1996, ch 73, §4A; 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 § 10-4-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-1 - Property generally subject to taxation.

10-4-1. Property generally subject to taxation.All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed in chapter 10-6. Source: SL 1897, ch 28, §2; RPolC 1903, §2053; RC 1919, §6667; SDC 1939, §57.0310; SL 1992, ch 80, §11.
SD Codified L § 10-4-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2 - Definition of real property for ad valorem taxation purposes.

10-4-2. Definition of real property for ad valorem taxation purposes.Real property, for the purposes of ad valorem taxation, includes:(1)Land and all rights and privileges thereto belonging;(2)Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, refers to the economic life of the improvement rather than perpetuity;(3)Mines, minerals, and quarries;(4)Buildings and structures which are on foundations, and improvements to buildings and structures including any heating system, air conditioning, ventilation, sanitation, lighting, or plumbing which is part of the building or structure; and(5)Mobile homes as defined in subdivision 32-3-1(8) which are on foundations.For assessment purposes, a structure is anything constructed or erected from an assembly of materials, which requires a permanent location on or in the ground.For assessment purposes, a building is a structure designed to stand permanently and cover a space of land which is enclosed by walls and is covered with a roof. Source: SDC 1939, §57.0312; SL 1974, ch 88, §3; SL 1987, ch 29, §3; SL 1992, ch 74, §1; SL 1997, ch 51, §1.
SD Codified L § 10-4-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes.

10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22. Source: SL 1978, ch 72, §4; SL 1982, ch 87; SL 1992, ch 80, §12.
SD Codified L § 10-4-2.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.2 - Personal property defined for ad valorem taxation.

10-4-2.2. Personal property defined for ad valorem taxation.Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property. Source: SL 1992, ch 74, §2; SL 1997, ch 51, §2.
SD Codified L § 10-4-2.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.3 - Portable livestock shelters not real property.

10-4-2.3. Portable livestock shelters not real property.Real property as defined in §10-4-2 does not include portable livestock shelters. Source: SL 1993, ch 78.
SD Codified L § 10-4-2.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.4 - Manufactured homes and mobile homes as real property.

10-4-2.4. Manufactured homes and mobile homes as real property.Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) and mobile homes as defined in subdivision 32-3-1(8). This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(2). Source: SL 1997, ch 52, §1; SL 1998, ch 49, §1; SL 1999, ch 83, §§2, 4, 7, 10; SL 2015, ch 61, §1.
SD Codified L § 10-4-2.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

10-4-2.5. Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.Any transfer or reassignment of a manufactured home classified as real property pursuant to §10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred unless the real property taxes under §§10-9-3 and 10-21-4 are paid. Source: SL 1997, ch 52, §2; SL 2018, ch 59, §1.
SD Codified L § 10-4-2.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.6 - Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.

10-4-2.6. Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.If a manufactured home or mobile home is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home. Source: SL 1997, ch 52, §3; SL 1998, ch 49, §2; SL 1999, ch 83, §§3, 5, 8, 11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 61, §2.
SD Codified L § 10-4-2.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-2.7 - Manufactured home reclassified as exempt.

10-4-2.7. Manufactured home reclassified as exempt.If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer. Source: SL 2018, ch 59, §6.
SD Codified L § 10-4-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-3 - Assessment and description of land acquired by reliction.

10-4-3. Assessment and description of land acquired by reliction.Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the number of the lot thereof without giving the metes and bounds shall be deemed a sufficient description in all assessments, and notices and taxation proceedings. Source: SL 1903, ch 173, §5; RC 1919, §6706; SDC 1939, §57.0312.