reglab/housing_qa huggingface dataset:
SD Codified L § 10-4-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-45 - Renewable energy property not subject to discretionary formulas.

10-4-45. Renewable energy property not subject to discretionary formulas.Renewable energy property is not subject to any discretionary formulas authorized by this title. Source: SL 2010, ch 47, §4.
SD Codified L § 10-4-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 04 - Property Subject To Taxation|Section 10-4-46 - Labor union property used exclusively for educational purpose exempt.

10-4-46. Labor union property used exclusively for educational purpose exempt.All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue Code, as amended and in effect on January 1, 2013. For purposes of this section, educational purpose, means apprenticeship or training programs that have been accredited or approved by the Bureau of Apprenticeship and Training within the United States Department of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed. Source: SL 2013, ch 43, §1.
SD Codified L § 10-5-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-1 - Real estate assessed where situated.

10-5-1. Real estate assessed where situated.Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, §57.0323; SL 1989, ch 82, §41.
SD Codified L § 10-5-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-2 - Road, bridge, or railroad property assessed within county.

10-5-2. Road, bridge, or railroad property assessed within county.The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the facilities for the transaction of its business, when such track, road, or bridge lies wholly within one county, shall be assessed in the county, municipality, or district where such track, road, or bridge and the appurtenances thereto are located. This chapter shall not apply to the property of any railroad company in this state whose property is assessed for the purposes of taxation by the Department of Revenue. Source: SDC 1939, §57.0323; 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 § 10-5-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.

10-5-5. Merchants' and manufacturers' property assessed at place of business.Merchants' and manufacturers' property pertaining to the business carried on shall be assessed in the county, municipality, or district where the business is carried on and the property located for such purpose. Source: SL 1901, ch 55, §1; RPolC 1903, §2059; RC 1919, §6673; SDC 1939, §57.0323; SL 1992, ch 60, §2.
SD Codified L § 10-5-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.

10-5-15. Appeal from county commissioners on decision as to place of assessment.Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action. Source: SDC 1939, §57.0329; 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 § 10-5-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.

10-5-16. Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.An appeal from any decision of the secretary of revenue under the provisions of §10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filing a bond with sufficient penalty and one or more sureties to be approved by the secretary of revenue, conditioned that the appellant will prosecute his appeal without delay and pay all costs that he may be adjudged to pay in such court; such bond shall be executed to the county, and may be sued in the name of the county upon breach of any condition therein. Source: SDC 1939, §57.0329; 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 § 10-5-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.

10-5-17. Time of appeal from secretary--Transcript--Hearing de novo and judgment.An appeal under §10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and shall transmit the same to the clerk of the circuit court. Such appeal shall be filed by the first day of the next term of the circuit court after the decision of the secretary of revenue and such cause shall stand for trial at such term. All appeals thus taken to the circuit court shall be docketed as other causes pending therein, and the same shall be heard and determined de novo, and the circuit court shall make its final judgment. Source: SDC 1939, §57.0329; 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 § 10-5-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 05 - Situs Of Property For Taxation|Section 10-5-18 - Improvements on leased sites owned by municipality subject to levy by municipality.

10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality.Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to §10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1. Source: SL 1982, ch 88.
SD Codified L § 10-6-101 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-101 - Definition of terms.

10-6-101. Definition of terms. Terms used in this chapter mean:(1)"Department," the Department of Revenue;(2)"Director," a county's director of equalization;(3)"Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person. Source: SL 1897, ch 28, §1; RPolC 1903, §2052; RC 1919, §6666; SDC 1939, §57.0301; SL 1976, ch 89; SL 1980, ch 77, §2; SL 1989, ch 86, §10; SL 2021, ch 44, §§ 1, 44.
SD Codified L § 10-6-102 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-102 - Mill levy defined--Substitution.

10-6-102. Mill levy defined--Substitution.The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives. Source: SL 1988, ch 94, §3; SL 2021, ch 44, § 44.
SD Codified L § 10-6-103 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-103 - One mill defined--Substitution.

10-6-103. One mill defined--Substitution.The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valuation" and derivatives thereof for the term, one mill, and its derivatives. Source: SL 1988, ch 94, §4; SL 2021, ch 44, § 44.
SD Codified L § 10-6-104 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-104 - "Fair market value" and "full and true value" defined.

10-6-104."Fair market value" and "full and true value" defined.As used in this chapter and §§10-28-12, 10-28-13, 10-29-9, 10-29-9.1, 10-33-14.1, 10-35-10.1, 10-37-8, 10-37-9.1, 10-38-1, and 10-38-14, the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus. Source: SL 1997, ch 61, §13; SL 2000, ch 45, §1; SL 2021, ch 44, § 44.
SD Codified L § 10-6-105 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-105 - Period during which assessment made--Date of assessment.

10-6-105. Period during which assessment made--Date of assessment.All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment. Source: SL 1897, ch 28, §6; RPolC 1903, §2057; RC 1919, §6671; SL 1919, ch 112, §1; SDC 1939, §57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, §1; SL 1992, ch 80, §29; SL 1993, ch 86, §37; SL 2021, ch 44, § 44.
SD Codified L § 10-6-106 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.

10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands. Leased school and endowment lands, as provided in chapter 5-11, are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105. The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132, inclusive. Source: SL 1977, ch 47, §4; SL 1994, ch 48, §6; SL 2021, ch 44, §§ 12, 44.
SD Codified L § 10-6-108 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-108 - Statement of real property required of taxpayers.

10-6-108. Statement of real property required of taxpayers. The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day. Source: SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SL 2021, ch 44, §§ 5, 44.
SD Codified L § 10-6-109 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-109 - Viewing of property--Inspection of records--Recording assessed value.

10-6-109. Viewing of property--Inspection of records--Recording assessed value. For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property.For each tract of real property assessed, the director shall record the property's assessed value without improvements or structures, the value of all improvements or structures on the property, and the property's total assessed value. Source: SDC 1939, §57.0340; SL 1989, ch 82, §29; SL 2000, ch 42, §5; SL 2021, ch 44, §§ 9, 44.
SD Codified L § 10-6-110 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-110 - Classification of property--Notation by director.

10-6-110. Classification of property--Notation by director. For the purposes of taxation, all property is hereby classified into the following classes:(1)Agricultural property;(2)Nonagricultural property; and(3)Owner-occupied single-family dwellings.Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to §10-13-39.Nonagricultural property includes all other property not otherwise classified.The director, in listing and assessing all property to which this section applies, shall designate opposite each description the class to which the property belongs. Source: SL 1931, ch 256; SL 1933, ch 191, §1; SDC 1939, §57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, §1; SL 1967, ch 319; SL 1977, ch 81, §1; SL 1978, ch 71, §1; SL 1979, ch 63, §2; SL 1989, ch 82, §41; SL 2008, ch 41, §1; SL 2015, ch 65, §2; SL 2021, ch 44, §§ 10, 44.
SD Codified L § 10-6-111 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-111 - Agricultural land taxed without regard to zoning.

10-6-111. Agricultural land taxed without regard to zoning. Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly. Source: SL 1974, ch 90; SL 2021, ch 44, §§ 11, 44.
SD Codified L § 10-6-112 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-112 - Classification of agricultural land--Criteria.

10-6-112. Classification of agricultural land--Criteria. For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture, all for intended profit. Agricultural land also includes woodland, wasteland, and pasture land, but only if the land is held and operated in conjunction with agricultural land and is under the same ownership. For purposes of this section, the term, principal use, means the primary use to which the land is devoted. This definition is intended to reference the primary and predominant use of the land as opposed to a mere secondary and incidental use.In addition, to be classified as agricultural land for tax purposes, the land must meet one of the following criteria:(1)In three of the previous five years, an annual gross income of at least two thousand five hundred dollars is derived from the pursuit of agriculture from the land, excluding transactions between:(a)An individual and anyone with whom the individual shares a residence;(b)An individual and an entity in which the individual and anyone who shares a residence with the individual have an aggregate ownership interest of more than fifty percent; or(c)Entities that are members of the same controlled group, as defined in § 10-45-20.3.The owner shall produce to the director of equalization any writing that is requested by the director for the purpose of verifying that the requirement of this subdivision has been satisfied; or(2)Subject to the board of county commissioners increasing the minimum acre requirements, the land consists of at least twenty acres or is a part of a management unit of not less than eighty acres. The board of county commissioners may not increase the minimum acre requirements of this subdivision to an amount greater than one hundred sixty acres.For the purposes of this section, the term, management unit, means any two or more parcels of land, whether adjoining or not, under common ownership located within this state and managed and operated as a unit for one or more of the principal uses listed in this section. No parcel of land within a management unit may be more than twenty air miles from the nearest other parcel within the management unit. If requested by the director, the owner shall provide supporting documentation of the land contained in the management unit. Source: SL 1979, ch 65; SL 1991, ch 81; SL 1992, ch 77; SL 1992, ch 78; SL 1993, ch 83; SL 1998, ch 51, §7; SL 2008, ch 44, §18, eff. July 1, 2009; SL 2016, ch 57, §1; SL 2017, ch 62, §1; SL 2021, ch 44, §§ 13, 44; SL 2021, ch 45, § 1.
SD Codified L § 10-6-113 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer.

10-6-113. Property tax freeze authorized for agricultural property of beginning farmer.Agricultural property classified pursuant to §10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer. Source: SL 1994, ch 81, §1; SL 2021, ch 44, § 44.
SD Codified L § 10-6-114 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.

10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer.The tax freeze in §10-6-113 may be applied to agricultural property classified pursuant to §10-6-110 if the following criteria are met:(1)The owner of the property is a beginning farmer who has never before owned agricultural land;(2)The property does not exceed one hundred sixty acres or one-half of the median-sized farm in the county as determined by the board of commissioners, whichever is greater;(3)The beginning farmer works on and operates the farm;(4)At least half of the beginning farmer's gross income is derived from agriculture;(5)The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date. Source: SL 1994, ch 81, §2; SL 2021, ch 44, § 44.
SD Codified L § 10-6-115 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land.

10-6-115. State-owned public shooting area or game production area assessed and taxed as agricultural land.Notwithstanding the provisions of §10-6-112, any state-owned public shooting area or a state-owned game production area as identified pursuant to §41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land. Source: SL 2016, ch 57, §2; SL 2021, ch 44, § 44.
SD Codified L § 10-6-116 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06 - Annual Assessment Of Property|Section 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization.

10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization. Any agricultural land within one hundred twenty feet of:(1)A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or(2)A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;that meets the requirements of §10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§10-6-127 to 10-6-133, inclusive.In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of §10-6-117 and shall be assessed at fifty percent of its agricultural income value as determined by §§10-6-127 to 10-6-133, inclusive. Source: SL 2017, ch 63, §1; SL 2018, ch 60, §1; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.