reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards.

10-3-1.2. Examination of applicants for certification--Enrollment--Standards.
The Department of Revenue shall provide for the examination of applicants for certification or renewal. No certificate or renewal thereof may be issued to any person who has not demonstrated to the satisfaction of the department that he is competent to perform the designated duties of his office. Prior to accepting persons for enrollment or issuing certificates, the secretary of the department shall promulgate rules pursuant to chapter 1-26 for determining enrollment in its certification program and setting standards for certification.
Source:
SL 1974, ch 87, §2; SL 1987, ch 82, §3; 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 03 - County Directors Of Equalization › Section 10-3-2 - Qualifications of county director.

10-3-2. Qualifications of county director.
The county director of equalization shall possess knowledge and training in the field of property taxation.
Source:
SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 1996, ch 62.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-3 - Appointment of county director--Mayor participating.

10-3-3. Appointment of county director--Mayor participating.
The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the board of county commissioners shall make the appointment, and the mayor is entitled to sit and vote with the board.
Source:
SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 2008, ch 37, §24.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-4 - Oath and bond of director.

10-3-4. Oath and bond of director.
The director of equalization, before entering upon the duties of the office, shall file with the county auditor the oath of office and a bond, in the manner and form prescribed by §10-3-12.
Source:
SL 1957, ch 477, §4; SDC Supp 1960, §57.03A04; SL 2008, ch 37, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office.

10-3-5. Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
The term of office of the director of equalization shall commence upon appointment and may be terminated for cause as provided in §3-17-6 upon recommendation of the appointing governing body after hearing upon not less than ten days' notice. However, the board of county commissioners may dismiss the director of equalization without cause during the first year of such appointment. After the first year of such appointment, no person is qualified to serve unless such person holds an appropriate certificate issued by the Department of Revenue. Vacancies in office shall be filled in the same manner as the original appointment is made.
Source:
SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 1974, ch 87, §3; SL 1976, ch 87, §14; SL 1993, ch 77; 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 03 - County Directors Of Equalization › Section 10-3-6 - Salary of county director.

10-3-6. Salary of county director.
The board of county commissioners shall fix the salary of the director and in fixing the salary shall take into consideration the number of deputies, the number of first, second, and third class municipalities within the county, the number of real property assessments made during the previous year, the character of the services, amount of labor to be performed, and such surrounding circumstances as affect the cost of living and supporting oneself at the county seat, compatible with the dignity of the office.
The salary of a county director of equalization shall be paid on a monthly basis.
Source:
SL 1957, ch 477, §3; SDC Supp 1960, §57.03A03; SL 1963, ch 442; SL 1982, ch 28, §21; SL 1989, ch 82, §2; SL 1992, ch 80, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-7 - Traveling expenses of county director.

10-3-7. Traveling expenses of county director.
The county director of equalization shall receive necessary traveling expenses as fixed for county officials by §7-7-24. The director shall receive necessary traveling expenses as provided by §7-7-24 if attending meetings called by the secretary of revenue.
Source:
SL 1957, ch 477, §3; SDC Supp 1960, §57.03A03; SL 1963, ch 442; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §26; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties.

10-3-11. Appointment of deputies subject to recommendations of director--Powers and duties.
The county commissioners may appoint deputies to the county director of equalization. Such deputies shall hold office at the pleasure of the county commissioners and are subject to the recommendations of the director of equalization and have the same powers and duties as the director of equalization.
Source:
SL 1957, ch 477, §5; SL 1959, ch 445; SDC Supp 1960, §57.03A05; SL 1968, ch 256; SL 1989, ch 82, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-12 - Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.

10-3-12. Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county commissioners, to be approved by the board of county commissioners, and conditioned that the director or deputy will diligently, faithfully, and impartially perform the duties of the office. The director and each deputy shall take and subscribe on such bond the following oath:
State of South Dakota,
County of ____________, ss.
I, _____________, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of South Dakota, that I will faithfully, impartially, and honestly discharge the duties of my office as (director of equalization)(assessor)(deputy), particularly that I will assess all property assessed by me at its true cash value according to my best knowledge and judgment, so help me God.
______________________________
Subscribed and sworn to before me this ________ day of ________, 20______.
______________________________
If any person so appointed fails to give the bond, or fails to take the required oath within the time prescribed, such failure constitutes a refusal to serve.
Source:
SL 1897, ch 28, §29; SL 1899, ch 40, §2; RPolC 1903, §2088; SL 1913, ch 283; RC 1919, §5978; SDC 1939, §57.0306; SL 1989, ch 82, §7; SL 2008, ch 37, §27.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-13 - Qualification by deputies--Compensation.

10-3-13. Qualification by deputies--Compensation.
Deputies to the director of equalization shall qualify in the same manner as a director of equalization, and the compensation of such deputies shall be fixed by the board of county commissioners and paid out of the general fund upon warrants of the county auditor after allowance by such board. No claim of a deputy may be allowed unless it has attached thereto the affidavit of the director of equalization stating the amount due such deputy.
Source:
SL 1957, ch 477, §5; SL 1959, ch 445; SDC Supp 1960, §57.03A05; SL 1968, ch 256; SL 1982, ch 28, §23; SL 1989, ch 82, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-14 - Annual conference of commissioners and director.

10-3-14. Annual conference of commissioners and director.
The director of equalization shall meet the county commissioners at the office of the county commissioners on the first meeting of April for conference in reference to the performance of the director's duties.
Source:
SL 1901, ch 58, §1; RPolC 1903, §2086; RC 1919, §6701; SDC 1939, §57.0330; SL 1989, ch 82, §41; SL 2011, ch 47, §1; SL 2016, ch 55, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy.

10-3-15. Facilities and supplies furnished to county director and municipal deputy.
The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material as may be necessary for the proper discharge of the duties of his office. A municipally appointed deputy shall be furnished with necessary like items by the governing body of the respective first or second class municipality.
Source:
SL 1957, ch 477, §6; SDC Supp 1960, §57.03A06; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-16 - Assessment of property by director--Exception--County as assessment district.

10-3-16. Assessment of property by director--Exception--County as assessment district.
The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district.
Source:
SL 1957, ch 477, §7 (1); SDC Supp 1960, §57.03A07 (1); SL 1982, ch 28, §24; SL 1992, ch 60, §2; SL 2000, ch 43, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-19 - Requiring statement for agricultural census.

10-3-19. Requiring statement for agricultural census.
The director of equalization may require the person to fill out and submit the statement required for the agricultural census as provided in chapter 38-5.
Source:
SL 1957, ch 477, §8 (3); SDC Supp 1960, §57.03A08 (3); SL 2008, ch 37, §28.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-20 - Requiring affidavit of name and residence.

10-3-20. Requiring affidavit of name and residence.
The director of equalization may require any person found within the director's county to make and subscribe an affidavit, giving the person's name and place of residence and post office address.
Source:
SL 1957, ch 477, §8 (4); SDC Supp 1960, §57.03A08 (4); SL 2008, ch 37, §29.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-21 - Affidavit of name and residence transmitted to other county.

10-3-21. Affidavit of name and residence transmitted to other county.
If the affidavit provided for in §10-3-20 shows the residence of the person making the affidavit to be in any county other than that in which the affidavit is made, the director of equalization shall, in the respective case, file the affidavit in the director's office and transmit a copy of the affidavit, certified by the director, to the director of the county in which the residence or property is shown in the affidavit to be located. Any expense in connection with the requirements of this section shall be paid by the county at the rates as provided in circuit court actions.
Source:
SL 1957, ch 477, §8 (5); SDC Supp 1960, §57.03A08 (5); SL 2008, ch 37, §30.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-22 - Subpoena and examination with respect to assessment statement--Place of examination.

10-3-22. Subpoena and examination with respect to assessment statement--Place of examination.
The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director desires to examine may be found. However, the director may not require such persons to appear before the director in any other county than that in which the subpoena is served.
Source:
SL 1957, ch 477, §8 (5); SDC Supp 1960, §57.03A08 (5); SL 2008, ch 37, §31.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers.

10-3-23. Entry on and inspection of property--Listing of taxpayers.
The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.
Source:
SL 1957, ch 477, §8 (6); SDC Supp 1960, §57.03A08 (6); SL 2008, ch 37, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-25 - Assessment of property of absent or unknown owner.

10-3-25. Assessment of property of absent or unknown owner.
The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners.
Source:
SL 1957, ch 477, §7 (12); SDC Supp 1960, §57.03A07 (12); SL 2008, ch 37, §34.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-26 - Valuation of property of absent or unknown owner.

10-3-26. Valuation of property of absent or unknown owner.
The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.
Source:
SL 1957, ch 477, §7 (11); SDC Supp 1960, §57.03A07 (11); SL 2008, ch 37, §35.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.

10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6. The director shall note the neglect or refusal on the assessment roll opposite the name of any such person.
Source:
SL 1957, ch 477, §7 (10); SDC Supp 1960, §57.03A07 (10); SL 2008, ch 37, §36; SL 2021, ch 44, § 6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-28 - Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.

10-3-28. Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
The director of equalization and the director's deputies shall list or assess the property described in §10-3-16 separately as to each incorporated municipality, each organized civil township, and unorganized territory within or without the county and shall deliver separate complete assessment rolls for each such entity to the local board of equalization of such entities no later than the third Monday in March and to the board of county commissioners for all unorganized territory, not later than the second Monday in April of each year, with the proper affidavits or certificates or return as provided by law. A duplicate copy of the assessment roll shall be furnished each municipality and each organized civil township that has requested such a copy by resolution of the governing body presented to the director of equalization before December first. The municipality or township shall pay the cost of the duplicate copy.
Source:
SL 1957, ch 477, §7 (2); SDC Supp 1960, §57.03A07 (2); SL 1964, ch 211; SL 1969, ch 262, §1; SL 1992, ch 60, §2; SL 1993, ch 86, §3; SL 2001, ch 49, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents.

10-3-29. Preparation and maintenance of county topographical map and tables--Contents.
The director of equalization shall prepare a large scale topographical land map of the county showing the location of all railroads, highways, roads, bridges, rivers, lakes, swamp areas, wooded tracts, stony ridges, and other features that might affect the value of the land and appropriate symbols to indicate the best, the fair, and the poor land of the county. The director shall prepare and keep available in the director's office tables showing the classification of cultivated, meadow, pasture, cut-over timber, and wastelands of each congressional and organized township, for use in connection with the map. The director shall keep the map and tables available in the office for the director's use and for the guidance of local and county boards of equalization.
Source:
SL 1957, ch 477, §7 (9); SDC Supp 1960, §57.03A07 (9); SL 2008, ch 37, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-30 - Preparation and maintenance of county land valuation map--Contents.

10-3-30. Preparation and maintenance of county land valuation map--Contents.
The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improvements, of all lands that lie outside the corporate limits of municipalities. The map shall show the average assessed valuation per acre of real property by taxing districts, excluding the valuation of structures on the real property, and excluding real property located within the corporate limits of municipalities.
Source:
SL 1957, ch 477, §7 (5); SDC Supp 1960, §57.03A07 (5); SL 2008, ch 37, §38.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction.

10-3-31. Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
The director of equalization shall regularly examine all conveyances of real estate in the county as filed with the register of deeds and keep a record by description of the considerations shown on the conveyances. However, the director of equalization may destroy any record that is declared by the records destruction board, acting pursuant to §1-27-19, to have no further administrative, legal, fiscal, research, or historical value.
Source:
SL 1957, ch 477, §7 (6); SDC Supp 1960, §57.03A07 (6); SL 1981, ch 45, §12; SL 2008, ch 37, §39.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-32 - Posting of real estate transfers to assessment rolls.

10-3-32. Posting of real estate transfers to assessment rolls.
Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers.
Source:
SL 1959, ch 446; SDC Supp 1960, §57.03A07 (14); SL 2008, ch 37, §40.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-33 - Assistance to county commissioners and boards of equalization.

10-3-33. Assistance to county commissioners and boards of equalization.
The director of equalization shall assist the boards of county commissioners and the consolidated, local, and county boards of equalization to enable them to perform their duties, and shall furnish such boards with all necessary charts, tables, comparisons, and data that they may require. The director of equalization shall, upon request, also furnish any person or taxing district contemplating an appeal pursuant to statute with all existing charts, tables, comparisons, and data pertinent to the appeal.
Source:
SL 1957, ch 477, §7 (7); SDC Supp 1960, §57.03A07 (7); SL 2008, ch 37, §41; SL 2008, ch 38, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

10-3-34. Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.
Source:
SL 1957, ch 477, §7 (8); SDC Supp 1960, §57.03A07 (8); SL 1992, ch 80, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §42; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-36 - Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.

10-3-36. Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May of each year.
Source:
SL 1957, ch 477, §7 (3); SDC Supp 1960, §57.03A07 (3); SL 1969, ch 262, §2; SL 1979, ch 66, §3; SL 1993, ch 86, §25; SL 1994, ch 73, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-37 - Other assessors' powers exercised by director.

10-3-37. Other assessors' powers exercised by director.
The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter.
Source:
SL 1957, ch 477, §7 (13); SDC Supp 1960, §57.03A07 (13); SL 1985, ch 15, §26; SL 1992, ch 60, §2; SL 2008, ch 37, §43.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-39 - Liability on bond for taxes not assessed.

10-3-39. Liability on bond for taxes not assessed.
The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed.
Source:
SL 1957, ch 477, §11; SDC Supp 1960, §57.03A11; SL 2008, ch 37, §44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment.

10-3-40. Action on director's bond for taxes lost through failure or neglect--Judgment.
The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.
Source:
SL 1957, ch 477, §12; SDC Supp 1960, §57.03A12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 03 - County Directors Of Equalization › Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value.

10-3-41. Median level of assessment to represent eighty-five percent of market value.
The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to §10-6-154, so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.
Source:
SL 1995, ch 57, §34; SL 1996, ch 73, §4A; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-1 - Property generally subject to taxation.

10-4-1. Property generally subject to taxation.
All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed in chapter 10-6.
Source:
SL 1897, ch 28, §2; RPolC 1903, §2053; RC 1919, §6667; SDC 1939, §57.0310; SL 1992, ch 80, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2 - Definition of real property for ad valorem taxation purposes.

10-4-2. Definition of real property for ad valorem taxation purposes.
Real property, for the purposes of ad valorem taxation, includes:
(1)Land and all rights and privileges thereto belonging;
(2)Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, refers to the economic life of the improvement rather than perpetuity;
(3)Mines, minerals, and quarries;
(4)Buildings and structures which are on foundations, and improvements to buildings and structures including any heating system, air conditioning, ventilation, sanitation, lighting, or plumbing which is part of the building or structure; and
(5)Mobile homes as defined in subdivision 32-3-1(8) which are on foundations.
For assessment purposes, a structure is anything constructed or erected from an assembly of materials, which requires a permanent location on or in the ground.
For assessment purposes, a building is a structure designed to stand permanently and cover a space of land which is enclosed by walls and is covered with a roof.
Source:
SDC 1939, §57.0312; SL 1974, ch 88, §3; SL 1987, ch 29, §3; SL 1992, ch 74, §1; SL 1997, ch 51, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.1 - Improvements on leased sites taxed as real property--Collection of delinquent taxes.

10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.
Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22.
Source:
SL 1978, ch 72, §4; SL 1982, ch 87; SL 1992, ch 80, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.2 - Personal property defined for ad valorem taxation.

10-4-2.2. Personal property defined for ad valorem taxation.
Personal property for the purpose of ad valorem taxation is all property not included within the definition of real property. Tools, implements, machinery, or equipment used in the business, production, trade, processing, or manufacturing activities are personal property.
Source:
SL 1992, ch 74, §2; SL 1997, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.3 - Portable livestock shelters not real property.

10-4-2.3. Portable livestock shelters not real property.
Real property as defined in §10-4-2 does not include portable livestock shelters.
Source:
SL 1993, ch 78.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.4 - Manufactured homes and mobile homes as real property.

10-4-2.4. Manufactured homes and mobile homes as real property.
Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) and mobile homes as defined in subdivision 32-3-1(8). This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(2).
Source:
SL 1997, ch 52, §1; SL 1998, ch 49, §1; SL 1999, ch 83, §§2, 4, 7, 10; SL 2015, ch 61, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

10-4-2.5. Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.
Any transfer or reassignment of a manufactured home classified as real property pursuant to §10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred unless the real property taxes under §§10-9-3 and 10-21-4 are paid.
Source:
SL 1997, ch 52, §2; SL 2018, ch 59, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.6 - Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.

10-4-2.6. Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
If a manufactured home or mobile home is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.
Source:
SL 1997, ch 52, §3; SL 1998, ch 49, §2; SL 1999, ch 83, §§3, 5, 8, 11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 61, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-2.7 - Manufactured home reclassified as exempt.

10-4-2.7. Manufactured home reclassified as exempt.
If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer.
Source:
SL 2018, ch 59, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-3 - Assessment and description of land acquired by reliction.

10-4-3. Assessment and description of land acquired by reliction.
Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the number of the lot thereof without giving the metes and bounds shall be deemed a sufficient description in all assessments, and notices and taxation proceedings.
Source:
SL 1903, ch 173, §5; RC 1919, §6706; SDC 1939, §57.0312.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-4 - Trees under Timber Culture Act not considered improvement.

10-4-4. Trees under Timber Culture Act not considered improvement.
Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.
Source:
SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-5 - Valuation of land containing artesian well.

10-4-5. Valuation of land containing artesian well.
The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells.
Source:
SL 1897, ch 28, §3; RPolC 1903, §2054; RC 1919, §6668; SDC 1939, §57.0312.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.

10-4-6.1. Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal property tax.
Source:
SL 1978, ch 72, §§2, 9; SL 1992, ch 80, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-7 - Report of publicly owned property filed with secretary of revenue--Availability to county director.

10-4-7. Report of publicly owned property filed with secretary of revenue--Availability to county director.
The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equalization.
Source:
SDC 1939, §57.0311 as added by SL 1967, ch 316; 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 04 - Property Subject To Taxation › Section 10-4-8 - Property acquired for highway purposes exempt.

10-4-8. Property acquired for highway purposes exempt.
All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation.
Source:
SDC 1939, §57.0311 as added by SL 1961, ch 439.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-8.1 - Local industrial development corporation property exempt--Limitations.

10-4-8.1. Local industrial development corporation property exempt--Limitations.
Two million five hundred thousand dollars of the full and true value of the total amount of real property or portion of real property owned by a local industrial development corporation, defined pursuant to §5-14-23, is exempt from property taxation. The full and true value of the real property that is in excess of two million five hundred thousand dollars shall be taxed as other real property of the same class is taxed. No real property which is leased to an entity not otherwise exempt from property taxes, pursuant to chapter 10-4, may receive a property tax exemption pursuant to this section. No real property located in a tax increment financing district, created pursuant to chapter 11-9, may receive a property tax exemption pursuant to this section.
Source: SL 2006, ch 36, §1; SL 2016, ch 56, §1; SL 2018, ch 70, §48; SL 2023, ch 27, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9 - Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.

10-4-9. Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
Property owned by any religious society and used exclusively for religious purposes, is exempt from taxation. Property of a religious society is exempt from taxation if such property is a building or structure used exclusively for religious purposes, is a lot owned by a religious society for the exclusive purpose of parking vehicles owned by members of such society and is not rented or leased to nonmembers of such society, is an educational plant owned and operated by a religious society or is a building or structure used to house any cleric of a religious society. However, any property which is sold by a religious society under a contract for deed shall be taxed as other property of the same class, unless such property is sold to an entity which is exempt from taxation pursuant to this chapter and the property is used for an exempt purpose.
Source:
SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311 (3); SL 1986, ch 83, §1; SL 1995, ch 54, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt.

10-4-9.1. Property owned by public charity and used for charitable purposes exempt.
Property owned by a public charity and used for charitable purposes is exempt from taxation. A public charity is any organization or society which devotes its resources to the relief of the poor, distressed, or underprivileged. A public charity shall receive a majority of its revenue from donations, public funds, membership fees, or program fees generated solely to cover operating expenses; it shall lessen a governmental burden by providing its services to people who would otherwise use governmental services; it shall offer its services to people regardless of their ability to pay for such services; it shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47; and it may not have any of its assets available to any private interest.
Source:
SL 1986, ch 83, §2; SL 2009, ch 39, §1; SL 2010, ch 45, §1; SL 2011, ch 48, §1; SL 2012, ch 59, §1; SL 2013, ch 42, §1; SL 2014, ch 54, §1; SL 2015, ch 62, §1; SL 2016, ch 54, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.

10-4-9.2. Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.
Property owned by a benevolent organization and used exclusively for benevolent purposes is exempt from taxation. A benevolent organization is any lodge, patriotic organization, memorial association, educational association, cemetery association, or similar association. A benevolent organization shall be nonprofit and recognized as an exempt organization under section 501(c)(3), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) of the United States Internal Revenue Code, as defined by §10-1-47. 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 benevolent organization owning the same, such property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, such property shall be taxed the same as other property of the same class is taxed. For the purposes of this section, an educational association is a group of accredited elementary, secondary, or postsecondary schools. For the purposes of this section, a benevolent organization also includes a congressionally chartered veterans organization which is nonprofit and recognized as an exempt organization under section 501(c)(4) of the United States Internal Revenue Code, as defined by §10-1-47.
For purposes of this section, benevolent purpose means an activity that serves the poor, distressed or underprivileged, promotes the physical or mental welfare of youths or disadvantaged individuals, or relieves a government burden.
Source:
SL 1986, ch 83, §3; SL 1991, ch 77; SL 1992, ch 71; SL 1992, ch 72; SL 1992, ch 75; SL 2009, ch 39, §2; SL 2010, ch 45, §2; SL 2011, ch 48, §2; SL 2012, ch 59, §2; SL 2013, ch 42, §2; SL 2014, ch 54, §2; SL 2015, ch 62, §2; SL 2016, ch 54, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.

10-4-9.3. Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47, and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter 34-12, orphanage, mental health center or community support provider regulated under chapter 27A-5, or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity and conform to all applicable regulations of and permit inspections by the state as otherwise provided by law.
Source:
SL 1986, ch 83, §4; SL 1988, ch 83; SL 2004, ch 81, §1; SL 2009, ch 39, §3; SL 2009, ch 138, §4; SL 2010, ch 45, §3; SL 2011, ch 48, §3; SL 2012, ch 59, §3; SL 2013, ch 42, §3; SL 2014, ch 54, §3; SL 2015, ch 62, §3; SL 2016, ch 54, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.

10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
Any congregate housing facility owned by a corporation, organization, or society is exempt from certain property taxes, if the facility provides certain health care services and is recognized as an exempt nonprofit corporation, organization, or society under section 501(c)(3) of the United States Internal Revenue Code, as defined by §10-1-47, and if none of its assets are available to any private interest. A congregate housing facility does provide health care services if the facility is an independent group-living environment operated and owned by a health care facility licensed pursuant to chapter 34-12 which offers a continuum of care, residential accommodations, and supporting services primarily for persons at least sixty-two years of age or disabled as defined pursuant to chapter 10-6A. Supporting services include the ability to provide health care and a food service that satisfies a balanced nutrition program. As part of the statement required by §10-4-19, the owner of the congregate housing facility shall submit a statement to the county director of equalization listing the health care services provided and method used to satisfy the balanced nutrition program.
In addition, no owner may apply for a property tax exemption for a congregate housing facility constructed after July 1, 2004, unless the congregate housing facility:
(1)Consists of two or more individual housing units located within one structure; and
(2)Not more than twenty-five percent of the individual housing units exceed fifteen hundred square feet.
Source:
SL 2004, ch 81, §2; SL 2009, ch 39, §4; SL 2010, ch 45, §4; SL 2011, ch 48, §4; SL 2012, ch 59, §4; SL 2013, ch 42, §4; SL 2014, ch 54, §4; SL 2015, ch 62, §4; SL 2016, ch 54, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-9.5 - Continuum of care defined--Additional health care.

10-4-9.5. Continuum of care defined--Additional health care.
For the purposes of §10-4-9.4, the term, continuum of care, means the ability of a licensed health care facility to provide living accommodations to any resident living in a congregate housing facility owned by such health care facility. If the resident requires additional health care services, the health care facility shall have sufficient facilities to permit residents to move into another level of care. This section does not require such health care facility to necessarily offer services normally provided by a hospital.
Source:
SL 2004, ch 81, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies.

10-4-10. Agricultural land of charitable, benevolent and religious societies.
Agricultural land owned by a charitable, benevolent or religious society as described in §§10-4-9 to 10-4-9.2, inclusive, and used exclusively for charitable, benevolent, or religious purposes upon which the buildings used by such society or institution are situated is exempt from taxation up to but not exceeding eighty acres. Land conveyed by the United States government under 25 U.S.C. §280, in aid of Indian mission schools is exempt from taxation. However, all other agricultural land owned by such societies or institutions shall be taxed as other agricultural land is taxed.
Source:
SL 1929, ch 243; SDC 1939, §57.0311(3); SL 1986, ch 83, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 04 - Property Subject To Taxation › Section 10-4-11 - Residential and mercantile property belonging to societies taxable.

10-4-11. Residential and mercantile property belonging to societies taxable.
If any property owned by any society or institution described in §§10-4-9 to 10-4-9.3, inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the primary object of such charitable, benevolent, or religious society, it shall be taxed as other property of the same class is taxed.
Source:
SL 1927, ch 46, §2; SL 1929, ch 243; SDC 1939, §57.0311(3)(a); SL 1986, ch 83, §6.