reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-12 - Pecuniary penalty for delay in payment of tax.

10-9-12. Pecuniary penalty for delay in payment of tax.
Any tax not paid within the period prescribed in §10-9-10 is subject to a penalty of the Category G rate of interest as established in §54-3-16. The penalty shall attach and be a charge upon the tax.
Source:
SL 1961, ch 450, §10; SL 1977, ch 83; SL 1981, ch 83; SL 1984, ch 319, §37; SL 1985, ch 71, §1; SL 1999, ch 53, §1; SL 2000, ch 226, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax.

10-9-13. Lien of tax on mobile home--Collection of delinquent tax.
This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in §10-9-10, the statutory remedies for the collection of delinquent taxes shall be applicable.
Source:
SL 1961, ch 450, §11; SL 1968, ch 263, §3; SL 1992, ch 80, §93.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-13.1 - Time for collection of delinquent tax--Notification and publication--Distress warrant.

10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant.
The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty-five days prior to the issuance of the distress warrant.
Source:
SL 1968, ch 263, §4; SL 2000, ch 47, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-14 - Distribution of taxes collected.

10-9-14. Distribution of taxes collected.
All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property.
Source:
SL 1961, ch 450, §12; SL 1980, ch 75, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-15 - Payment under protest and appeal to board of equalization.

10-9-15. Payment under protest and appeal to board of equalization.
Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board.
Source:
SL 1961, ch 450, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 09 - Assessment Of Mobile Homes › Section 10-9-15.1 - Collection of taxes on mobile homes removed from county.

10-9-15.1. Collection of taxes on mobile homes removed from county.
The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county.
Source:
SL 1992, ch 80, §95.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.

10-10-1. Petition by freeholders for county classification of real property--Number of signers--Time of filing.
The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.
Source:
SL 1931, ch 255, §1; SDC 1939, §57.0412.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-2 - Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue.
Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue.
Source:
SDC 1939, §57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-4 - Preparation of list of taxable real estate within county--Land acquired from government.

10-10-4. Preparation of list of taxable real estate within county--Land acquired from government.
The person employed to make the classification under the provisions of §§10-10-1 and 10-10-2 shall procure a list of all real estate within the county subject to taxation. He shall secure and compile data concerning the listing of property within said county and prepare such data from public records and such other sources as may be available, so as to enable him to list accurately all property located within the county. It shall be his duty to compile information as to land acquired from the government by individuals or corporations for the purpose of listing and making a valuation thereof for the purpose of taxation.
Source:
SL 1931, ch 255, §3; SDC 1939, §57.0414.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.

10-10-5. Classification of real estate--Factors considered--Inspection and hearings.
The person employed pursuant to §10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper class, making the proper distinction between each legal subdivision as to topography, soil, location, and other factors that may reasonably enter into valuation. He shall enter such classification in a permanent record which shall be open to examination and inspection by any interested taxpayer. In working out a classification of all lands for taxation purposes, he shall hold hearings in convenient places within the county for the purpose of obtaining information from local property owners to aid him in working out an equitable classification for taxation purposes.
Source:
SL 1931, ch 255, §3; SDC 1939, §57.0414.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-6 - Rules for classification of real property.

10-10-6. Rules for classification of real property.
The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§10-10-1 and 10-10-2, to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various different classes upon which such classification shall be based.
Source:
SDC 1939, §57.0413; SL 1987, ch 82, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-7 - Classification records filed with county auditor--Valuation by county commissioners.

10-10-7. Classification records filed with county auditor--Valuation by county commissioners.
When the classification records specified in §§10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.
Source:
SL 1931, ch 255, §4; SDC 1939, §57.0415; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-8 - Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.

10-10-8. Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
The county commissioners at the regular annual equalization meeting, shall consider the classification made pursuant to §10-10-5, together with the value placed upon each tract of land and the value of the improvements thereon, and may, for good cause shown, change such classification and value thereon as may be just, and shall make such equalization thereof between the various townships as is now provided by law therefor. The valuations placed upon such lands shall become the basis for taxation purposes subject only to any change that may be made under the law by the Office of Hearing Examiners in equalizing property valuations between the different classes of property in the various counties of the state. However, the Office of Hearing Examiners may not in any way raise the total valuation of such property within the state.
Source:
SL 1931, ch 255, §5; SDC 1939, §57.0415; SL 1994, ch 73, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.

10-10-9. Changes in classification and valuation--Notice to taxpayers.
Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.
Source:
SL 1931, ch 255, §5; SDC 1939, §57.0415.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.

10-10-10. Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
After classifications and valuations shall be made as provided by §§10-10-1 to 10-10-9, inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications and valuations of the property within said respective political subdivisions, and transmit a copy thereof to the Department of Revenue, the original record to remain in his office.
Source:
SDC 1939, §57.0416; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-11 - Appeal from county board in classification, valuation and equalization matters.

10-10-11. Appeal from county board in classification, valuation and equalization matters.
Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization under §§10-10-1 to 10-10-9, inclusive, either to the circuit court or to the Office of Hearing Examiners. Appeals to the circuit court shall be taken in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Appeals to the Office of Hearing Examiners shall be taken and conducted pursuant to chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action.
Source:
SL 1931, ch 255, §7; SDC 1939, §57.0417; SL 1994, ch 73, §12; SL 1994, ch 351, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-13 - Time for taking appeal.

10-10-13. Time for taking appeal.
Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same.
Source:
SL 1931, ch 255, §7; SDC 1939, §57.0417; SL 2021, ch 43, § 12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-14 - Petition and special election on township resurvey for tax purposes.

10-10-14. Petition and special election on township resurvey for tax purposes.
Whenever one-fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the question, "Shall this township be resurveyed for taxation purposes?"
Source:
SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-15 - Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.

10-10-15. Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
If a majority of the votes cast at such special election upon the question stated in §10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source:
SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204; SL 1974, ch 282, §3; SL 1989, ch. 82, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 10 - Classification And Valuation Of Real Estate › Section 10-10-16 - Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.

10-10-16. Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
When one or more persons desire a resurvey of any particular tract or tracts at their own expense, he or they may call upon a registered land surveyor to survey such tract or tracts of land, and such surveyor shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such tract or tracts, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat when approved by the board of county commissioners shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source:
SL 1923, ch 293; SDC 1939, §58.0204; SL 1974, ch 282, §4; SL 1989, ch. 82, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-2 - Correction of assessment rolls by addition of property and valuation.

10-11-2. Correction of assessment rolls by addition of property and valuation.
Whenever the county auditor shall discover or receive credible information, or if he shall have reason to believe that any real property has from any cause been omitted, in whole or in part, in the assessment of any year or number of years, he shall proceed to correct the assessment rolls and add such property thereto, with the valuation.
Source:
SL 1897, ch 28, §40; RPolC 1903, §2106; RC 1919, §6723; SL 1919, ch 110, §1; SDC 1939, §57.0346; SL 1992, ch 80, §106.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property to assessment rolls.

10-11-3. Notice to property owner or occupant to show cause before addition of property to assessment rolls.
If the person claiming to own the property referred to in §10-11-2, or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, describing it in general terms, and requiring such person to appear before him at his office at a specified time within fifteen days after giving such notice, and to show cause, if any, why such property should not be added to the assessment rolls.
Source:
SL 1919, ch 110, §2; SDC 1939, §57.0346.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-4 - Addition of property and valuation after failure of owner to show cause against assessment.

10-11-4. Addition of property and valuation after failure of owner to show cause against assessment.
If the party notified as provided by §10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor shall charge such property and the owner thereof with the amount of taxes thereon, and enter such valuation and taxes so extended on the tax list of the year for which such omitted property is liable, and to enable him to do so he is invested with all the powers of directors of equalization under this title.
Source:
SL 1919, ch 110, §2; SDC 1939, §57.0346; SL 1989, ch. 82, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.

10-11-9. Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall be any error in the description or quantity of real property assessed or taxed such error may in like manner be corrected and the tax collected in the proper amount as determined by computation.
Source:
SL 1897, ch 28, §96; RPolC 1903, §2159; RC 1919, §6771; SL 1921, ch 126, §1; SDC 1939, §57.1002; SL 1989, ch. 82, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-10 - Change of tax lists to correct error in computation or extension.

10-11-10. Change of tax lists to correct error in computation or extension.
If any error appears in the computation or extension of the amount of any tax the county treasurer shall notify the county auditor who shall forthwith correct the original and duplicate tax lists and the correct amount shall then be collected by the treasurer.
Source:
SDC 1939, §57.1002.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-12 - Form of amendments to tax lists.

10-11-12. Form of amendments to tax lists.
In all such cases of addition, correction, or other amendment of the tax lists, the fact that the same was made as an addition, correction, or amendment shall be made and the date of making the same shall be entered in the "remarks" or other appropriate column of the tax list. The original entries in such cases shall be left standing, but interlined and the new or corrected entries made with red ink.
Source:
SDC 1939, §57.1002.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-13 - Composition of local boards of equalization--Time and place of annual meeting.

10-11-13. Composition of local boards of equalization--Time and place of annual meeting.
The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third Monday of March for the purpose of equalizing the assessment of property in each township or municipality. The meeting shall be held at the office of the municipal clerk or finance officer, the office of the township clerk, or the location established pursuant to §8-3-1 by the township board. The equalization board shall immediately ascertain whether all taxable property in the respective township or municipality has been properly placed upon the assessment roll and has been duly valued by the director of equalization.
Source:
SL 1890, ch 37, Art X, §§3 to 5; SL 1897, ch 28, §36; RPolC 1903, §§1261 to 1263, 2098; SL 1905, ch 39; SL 1913, ch 119, §§80 to 82; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1969, ch 262, §6; SL 1976, ch 91, §45; SL 1977, ch 89, §2; SL 1979, ch 66, §6; SL 1985, ch 73; SL 1989, ch 82, §41; SL 1992, ch 82, §1; SL 1993, ch 86, §4; SL 2010, ch 48, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-14 - Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.

10-11-14. Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.
A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board members may participate and vote only in the equalization between property within the boundaries of their respective districts.
Source:
SL 1890, ch 37, art X, §3; SL 1897, ch 28, §36; RPolC 1903, §2098; SL 1905, ch 39; SL 1913, ch 119, §80; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1992, ch 60, §2; SL 1993, ch 86, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

10-11-15. Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned.
Source:
SL 1890, ch 37, art X, §3; RPolC 1903, §1261; SL 1913, ch 119, §80; RC 1919, §6725; SDC 1939, §57.0402; SL 1977, ch 85; SL 1989, ch 82, §41; SL 1992, ch 82, §2; SL 1993, ch 86, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-16 - Appeal to local board of equalization--Notice of appeal.

10-11-16. Appeal to local board of equalization--Notice of appeal.
Any property owner or taxpayer of a township or municipality, as an individual or through an attorney or agent, feeling aggrieved by anything in the assessment roll may appeal to the local board of equalization for the correction of alleged errors in the listing or valuation of the person's property. Any lessee responsible for payment of taxes pursuant to the provisions of a lease shall be considered the taxpayer and may appeal anything in the assessment roll for the correction of alleged errors in the listing or valuation of the leased property. An appeal to the local board of equalization shall be perfected by mailing or by filing a notice of appeal with the clerk of the local board of equalization. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. The clerk of the local board of equalization shall be notified of the appeal no later than the Thursday preceding the third Monday in March. An appeal to the local board shall encompass the aggregate valuation of the property being appealed or the property classification.
Source:
SDC 1939 §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1990, ch 76; SL 1991, ch 85; SL 1993, ch 86, §7; SL 1996, ch 65, §1; SL 2002, ch 51, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-16.1 - Appeals--Notice of decision by local board of equalization.

10-11-16.1. Appeals--Notice of decision by local board of equalization.
A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify each appellant of the decision affecting the appellant's property in writing seven days after the adjournment of the local board of equalization.
Source:
SL 1993, ch 86, §8; SL 1996, ch 65, §2; SL 2002, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-20 - Notice to taxpayer before increase in assessment by local board.

10-11-20. Notice to taxpayer before increase in assessment by local 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 shall have been duly notified of the time and place and intent of the township, town, or city 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 his 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 1890, ch 37, art X, §4; SL 1897, ch 28, §36; RPol C 1903, §§1262, 2098; SL 1905, ch 39; SL 1913, ch 119, §81; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1976, ch 91, §47; SL 1977, ch 89, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-21 - Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.

10-11-21. Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
After completing the equalization as provided in this chapter, and on or before the fourth Monday of March, the clerk of the township or municipal equalization board shall deliver the assessment roll to the director of equalization, with a record of proceedings pursuant to §10-11-15 and a certificate that the assessment roll is correct as equalized by the board of equalization, and that the assessment roll shall be accepted by the board of county commissioners of the county in lieu of all other assessment rolls for the property in the township or municipality subject to equalization.
Source:
SL 1890, ch 37, Art X, §6; RPolC 1903, §1264; SL 1913, ch 119, §83; RC 1919, §6726; SL 1937, ch 240, §3; SDC 1939, §57.0403; SL 1949, ch 408, §2; SL 1969, ch 262, §7; SL 1976, ch 91, §48; SL 1977, ch 89, §5; SL 1979, ch 66, §7; SL 1986, ch 86; SL 1991, ch 86; SL 1993, ch 86, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-22 - Right of appeal from local board to county board of equalization.

10-11-22. Right of appeal from local board to county board of equalization.
Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated.
Source:
SDC 1939, §57.0404; SL 1992, ch 60, §2; SL 1993, ch 86, §12; SL 2002, ch 51, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-23 - Method of appeal to county board.

10-11-23. Method of appeal to county board.
An appeal from the local board of equalization to a county board of equalization shall be perfected by mailing or by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. Appeals made pursuant to §10-11-27 shall be perfected by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. The county auditor shall file a copy of the notice of appeal with the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the county board of equalization.
Source:
SDC 1939, §57.0404; SL 1970, ch 70, §1; SL 1993, ch 86, §13; SL 1996, ch 66, §1; SL 1999, ch 47, §1; SL 2002, ch 51, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-25 - Composition of county board of equalization--Oath of office--Time, place and duration of meetings.

10-11-25. Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of 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 the Office of the Auditor. 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 may remain in session no longer than three weeks after the second Tuesday in April.
Source:
SDC 1939, §57.0405; SL 1969, ch 262, §8; SL 1970, ch 70, §2; SL 1976, ch 91, §49; SL 1977, ch 86, §2; SL 1977, ch 89, §6; SL 1979, ch 66, §8; SL 1980, ch 78; SL 1981, ch 84; SL 1986, ch 89; SL 1989, ch 87, §11; SL 1990, ch 77; SL 1993, ch 86, §15; SL 2000, ch 49, §1; SL 2008, ch 47, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-26 - Powers of county board of equalization--De novo appeals.

10-11-26. Powers of county board of equalization--De novo appeals.
A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county 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.
Appeals to the county board of equalization shall be heard de novo.
Source:
SL 1897, ch 28, §41; SL 1901, ch 52, §1; RPolC 1903, §2107; RC 1919, §6732; SDC 1939, §57.0409; SL 1992, ch 80, §110; SL 1993, ch 86, §16; SL 1994, ch 74, §6; SL 2021, ch 43, § 13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-26.1 - Notice of decision by county board of equalization--Publication of minutes.

10-11-26.1. Notice of decision by county board of equalization--Publication of minutes.
The county 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 and to the clerk of the affected local board of equalization. In addition, the county shall publish the minutes in a legal newspaper of the county in the same manner as other proceedings of the board of county commissioners are published as provided in §10-11-40.
Source:
SL 1993, ch 86, §17; SL 1996, ch 67; SL 2005, ch 59, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-27 - Complaint to local board required before consideration by county board.

10-11-27. Complaint to local board required before consideration by county board.
No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original complaint.
Source:
SDC 1939, §57.0409; SL 2002, ch 51, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment.

10-11-31. Changes in real property assessments not to create inequalities requiring complete reassessment.
Nothing contained in §10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such county board of equalization to be made of the real property of the whole taxing district.
Source:
SL 1917, ch 124; RC 1919, §6729; SDC 1939, §57.0406; SL 1957, ch 460.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-34 - Increase in individual assessment--Advance notice required.

10-11-34. Increase in individual assessment--Advance notice required.
No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26(3).
Source:
SDC 1939, §57.0406; SL 1957, ch 460; SL 1993, ch 86, §23; SL 2021, ch 43, § 14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.

10-11-40. Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue with the abstract of the assessment required by §10-11-41.
Source:
SDC 1939, §57.0405; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-41 - Correction of assessment lists to show changes by county board--Abstracts of lists.

10-11-41. Correction of assessment lists to show changes by county board--Abstracts of lists.
The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of which shall be filed in his office and one copy shall be forwarded to the Department of Revenue on or before the third Monday of May following each county equalization. The abstract shall be in the form prescribed by the Department of Revenue.
Source:
SDC 1939, §57.0410; SL 1969, ch 262, §9; SL 1979, ch 66, §9; SL 1992, ch 80, §116; SL 1993, ch 86, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-42.1 - Powers of secretary of revenue--De novo appeals.

10-11-42.1. Powers of secretary of revenue--De novo appeals.
The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to §10-6-136, and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.
Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action.
Source:
SL 1993, ch 86, §28; SL 1994, ch 73, §15; 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 11 - Equalization, Review And Correction Of Assessments › Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.

10-11-42.2. Notice of decision by Office of Hearing Examiners.
The Office of Hearing Examiners shall serve notice of its decision, by certified mail, on the parties to the appeal, the county auditor, the secretary of revenue, and on permitted intervenors before the Office of Hearing Examiners. The decision shall be in the form required by §1-26-25.
Source:
SL 1993, ch 86, §29; SL 1994, ch 73, §16; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.