reglab/housing_qa huggingface dataset:
SD Codified L § 10-11-42.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-42.3 - Designated shareholder permitted to represent subchapter S corporation on appeal.

10-11-42.3. Designated shareholder permitted to represent subchapter S corporation on appeal.After notice and unanimous vote of the shareholders, a shareholder of a subchapter S corporation that has ten or fewer shareholders, may represent the corporation during a property tax appeal, pursuant to this chapter, to the Office of Hearing Examiners. The designated shareholder does not need to be a licensed attorney. In order to exercise this option, the corporation shall present to the Office of Hearing Examiners, the name and mailing address of each of the shareholders, proof of notice to the shareholders, and a copy of the minutes and motion or resolution reflecting the unanimous vote authorizing the designated shareholder to represent the corporation in the appeal. Source: SL 2012, ch 63, §1.
SD Codified L § 10-11-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-43 - Appeal from Office of Hearing Examiners to circuit court.

10-11-43. Appeal from Office of Hearing Examiners to circuit court.An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and intervenors before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26.The venue of the appeal shall be in the circuit court for the county in which the property subject to the appeal is situated. Source: SDC 1939, §57.0411 as added by SL 1957, ch 461, §1; SL 1972, ch 59, §2; SL 1985, ch 75; SL 1993, ch 86, §30; SL 1994, ch 73, §17.
SD Codified L § 10-11-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-44 - Appeal from county board of equalization to circuit court.

10-11-44. Appeal from county board of equalization to circuit court.Any person, firm, limited liability company, corporation, taxing district, governmental subdivision, or agency interested as described in §10-11-42 may appeal from a decision of the county board of equalization to the circuit court in and for such county. Such appeal shall be filed within thirty days of the published notice required by §10-11-26.1 or the written notice that has been served of the decision by the county board of equalization, whichever occurred last. The appeal shall be filed in the same manner and upon the same conditions and terms as other appeals may be taken from decisions of a board of county commissioners. Source: SL 1907, ch 124; SL 1909, ch 193; RC 1919, §6727; SDC 1939, §57.0411; SL 1957, ch 461, §1; SL 1994, ch 351, §14; SL 1995, ch 56, §1; SL 2005, ch 59, §2.
SD Codified L § 10-11-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-45 - Docketing and hearing of appeals to circuit court--Combining decisions in appeal.

10-11-45. Docketing and hearing of appeals to circuit court--Combining decisions in appeal.All appeals taken to the circuit court pursuant to §10-11-43 or 10-11-44 shall be docketed as other causes pending therein. Appeals taken pursuant to §10-11-44 shall be heard and conducted and determined as provided by §§7-8-30 and 7-8-31. All decisions of such county boards of equalization affecting any party or parties appellant, may be included in one appeal. Source: SL 1907, ch 124; SL 1909, ch 193; RC 1919, §6727; SDC 1939, §57.0411; SL 1957, ch 461, §1; SL 1994, ch 73, §18.
SD Codified L § 10-11-45.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.

10-11-45.1. Circuit court may award costs against unsuccessful appellant.The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment. Source: SL 1999, ch 48, §1.
SD Codified L § 10-11-47 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue.

10-11-47. Assessments within equalization jurisdiction of secretary of revenue.The secretary of revenue may equalize the assessment:(1)Of all property between those counties where a school district or municipality lies partly in each, but only if the board of county commissioners of one of the counties makes request in writing for such equalization;(2)Of all property between counties whenever a state levy is made pursuant to §10-12-1. Source: SDC 1939, §57.0419; SL 1957, ch 461, §2; SL 1968, ch 257; SL 1977, ch 86, §3; SL 1994, ch 73, §20; 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 § 10-11-48 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-48 - Percentage changes by secretary of revenue in real property assessments within county.

10-11-48. Percentage changes by secretary of revenue in real property assessments within county.Whenever assessments may be equalized pursuant to §10-11-47, the secretary of revenue shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the secretary of revenue may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the secretary of revenue may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Town and city lots shall be equalized in the same manner as herein provided for equalizing lands.Any person aggrieved by the actions of the secretary of revenue taken pursuant to this section and §§10-11-47 and 10-11-50 may appeal to the Office of Hearing Examiners, which appeal shall be taken and conducted pursuant to the provisions of chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action. Source: SDC 1939, §57.0420 (1); SL 1957, ch 461, §3; SL 1994, ch 73, §21; 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 § 10-11-50 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-50 - Evidence required for percentage change in assessments--Rate of change not to be fractional.

10-11-50. Evidence required for percentage change in assessments--Rate of change not to be fractional.The secretary of revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon. However, in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional. Source: SDC 1939, §57.0420 (3); SL 1957, ch 461, §3; SL 1992, ch 80, §118; SL 1994, ch 73, §22; 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 § 10-11-51 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.

10-11-51. Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.On or before the fourth Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made pursuant to §10-13-37. The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue. Source: SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1979, ch 66, §12; SL 1992, ch 80, §119; SL 1993, ch 86, §32; SL 1994, ch 73, §23; SL 1996, ch 73, §4B; 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 § 10-11-52 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.

10-11-52. Assessments not invalidated by late transmittal of certificate.Failure on the part of the Department of Revenue to transmit the certificate required by §10-11-51, on or before the second Monday of August, does not in any way invalidate the assessment or tax levied, if it is transmitted to the county auditor within a reasonable time. Source: SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1979, ch 66, §13; SL 1994, ch 73, §24; 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 § 10-11-53 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-53 - Correction of assessment lists to show changes made by state board--Fractional amounts.

10-11-53. Correction of assessment lists to show changes made by state board--Fractional amounts.The county auditor shall add to or deduct from each tract or lot of real property in his county the required percent of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of separate tracts or lots contain no fraction of a dollar. Source: SL 1915, ch 298, §13; RC 1919, §6590; SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1992, ch 80, §120.
SD Codified L § 10-11-54 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to state department.

10-11-54. Directors of equalization to report data on assessed valuation and sales to state department.The secretary of revenue shall require all county directors of equalization to report to the Department of Revenue, data on assessed valuation and sales for such periods and in such form and content the secretary of revenue may require. Source: SL 1978, ch 76, §5; 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.
SD Codified L § 10-11-55 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-55 - Annual studies by department of assessment to sales ratios.

10-11-55. Annual studies by department of assessment to sales ratios.The secretary of revenue annually shall prepare and publish comprehensive assessment to sales ratio studies of the average level of assessment, the degree of assessment uniformity, and the overall compliance with assessment requirements for each class of property in each county in the state. Source: SL 1978, ch 76, §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 § 10-11-56 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-56 - Arms-length transactions included in departmental studies.

10-11-56. Arms-length transactions included in departmental studies.Any sale which has been verified to be an arms-length transaction shall be included in the annual study. For purposes of this section, the term, arms-length transaction, means the transfer of property offered on the open market for a reasonable period of time between a willing seller and a willing buyer with no coercion or advantage taken by either party. The director of equalization shall analyze each sale to eliminate factors related to the sale which affect the sale price but which do not reflect the actual value of the real property. Source: SL 1978, ch 76, §6; SL 1985, ch 76, §§1, 2; SL 1991, ch 88.
SD Codified L § 10-11-58 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-58 - Computation of median level of assessment in each county.

10-11-58. Computation of median level of assessment in each county.In order to determine the average level of assessment in each county the secretary of revenue shall compute the median ratio. The median ratio is the middle value in the array of ratios of assessed valuations to sales, from the highest to the lowest for the current year and one year preceding the assessment year. If there are fewer than ten sales, medians may, in the case of agricultural land, be determined by bridging sales information from adjoining counties or in the case of nonagricultural land from other municipalities. Source: SL 1978, ch 76, §2; SL 1987, ch 87; 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 § 10-11-59 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-59 - Computation of coefficient of dispersion for each county.

10-11-59. Computation of coefficient of dispersion for each county.In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of the assessment ratio of individual sale properties bears to their median ratio. Source: SL 1978, ch 76, §3; 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 § 10-11-60 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-60 - Publication of findings from assessment to sales ratio studies.

10-11-60. Publication of findings from assessment to sales ratio studies.The secretary of revenue shall publish annually the findings of the assessment to sales ratio study along with whatever additional information he shall determine necessary to equalize and evaluate assessment of property in South Dakota. Source: SL 1978, ch 76, §7; 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 § 10-11-63 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-63 - Definition of terms.

10-11-63. Definition of terms.Terms used in §10-11-64 mean:(1)"County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census;(2)"Overlapping municipality," a municipality having territory in two or more adjoining counties. Source: SL 1987, ch 88, §1.
SD Codified L § 10-11-64 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-64 - Annual valuation of property within municipality.

10-11-64. Annual valuation of property within municipality.The director of equalization in the county of jurisdiction shall annually, in cooperation with the directors of equalization in the other counties of an overlapping municipality, establish the assessed valuation for all property within the municipality for the purpose of levying municipal taxes. The taxable percentages of the property within the municipality shall be equal to the taxable percentage in the county of jurisdiction. Source: SL 1987, ch 88, §2.
SD Codified L § 10-11-65 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-65 - Appeal from assessment to sales ratio studies.

10-11-65. Appeal from assessment to sales ratio studies.Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to §10-11-55 to the Office of Hearing Examiners in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Source: SL 1994, ch 73, §45; 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 § 10-11-66 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-66 - Consolidated board of equalization authorized--Membership.

10-11-66. Consolidated board of equalization authorized--Membership.In lieu of the local board of equalization and county board of equalization established and governed pursuant to §§10-11-13 to 10-11-31, inclusive, the governing boards of any county, municipality, school, and township may agree by resolution to consolidate the local board of equalization with the county board of equalization no later than the second Tuesday of November. The resolution shall state the number of members from each governing board that will sit as a consolidated board of equalization. Membership of the consolidated board of equalization shall include members of school and municipal governing boards and the county commission. Membership of the consolidated board may also include members of township governing boards. All governmental responsibilities and expenses associated with equalization of property under the provisions of chapters 10-3 and 10-11 shall be shared as mutually agreed upon by the governing bodies. Governing bodies not exercising this option shall continue to hear appeals as prescribed in §§10-11-13 to 10-11-31, inclusive. Source: SL 1996, ch 68, §1.
SD Codified L § 10-11-67 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-67 - Filing complaint with consolidated board.

10-11-67. Filing complaint with consolidated board.Any resident, feeling aggrieved by anything in the assessment roll, may apply, personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complaint or grievance shall be mailed or filed in writing with the county auditor no later than the first Tuesday in April. If the notice is mailed, the postmark shall be conclusive evidence regarding the timeliness of the appeal. An appeal to the board shall encompass the aggregate valuation of the property being appealed or the property classification. Source: SL 1996, ch 68, §2; SL 1999, ch 47, §2; SL 2002, ch 51, §7.
SD Codified L § 10-11-68 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.

10-11-68. Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.A consolidated board of equalization may hear individual valuation, classification, and assessment questions of owners who have appealed to the consolidated board of equalization, and may make adjustments and corrections in the assessment roll. Source: SL 1996, ch 68, §3.
SD Codified L § 10-11-70 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-70 - Notice of raise in assessment by consolidated board.

10-11-70. Notice of raise in assessment by consolidated board.The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent has been duly notified of the time and place and intent of the consolidated board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at the owner's or agent's place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter. Source: SL 1996, ch 68, §5.
SD Codified L § 10-11-71 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-71 - Voting on property valuation by consolidated board--Oath of board members--Annual session.

10-11-71. Voting on property valuation by consolidated board--Oath of board members--Annual session.Municipal, school, and township board members may participate and vote only in the equalization of property within the boundaries of each member's respective taxing district. The county commissioners shall be a majority of the members eligible to vote on the property valuation in question. A majority of the members of the consolidated board eligible to vote on the property value in question constitutes a quorum. Before entering upon the discharge of duties, each member of the board shall take an oath to fairly and impartially perform such duties as a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at a site agreed upon by each governing board of any municipality or school agreeing to consolidate the local board of equalization with the county board of equalization. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board shall remain in session no longer than three weeks after the second Tuesday in April. Source: SL 1996, ch 68, §6.
SD Codified L § 10-11-72 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-72 - Consolidated board authority.

10-11-72. Consolidated board authority. A consolidated board of equalization may:(1)Correct clerical errors of the assessment roll;(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district. Source: SL 1996, ch 68, §7; SL 2021, ch 43, § 16.
SD Codified L § 10-11-73 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-73 - Written notice of consolidated board decisions.

10-11-73. Written notice of consolidated board decisions.The consolidated board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken. Source: SL 1996, ch 68, §8.