reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12 - State And Local Property Tax Levies › Section 10-12-42 - General fund--School district--Annual levy.

10-12-42. General fund--School district--Annual levy.
For taxes payable in 2024 and each year thereafter, the levy for the general fund of a school district shall be as follows:
(1)The maximum tax levy is six dollars and eleven and three-tenths cents per thousand dollars of taxable valuation subject to the limitations on agricultural property as provided in subdivision (2) of this section and owner-occupied property as provided in subdivision (3) of this section;
(2)The maximum tax levy on agricultural property for the school district is one dollar and thirty-two cents per thousand dollars of taxable valuation. If the district's levies are less than the maximum levies as stated in this section, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies; and
(3)The maximum tax levy for an owner-occupied single-family dwelling as defined in §10-13-40 for the school district is two dollars and ninety-five and four-tenths cents per thousand dollars of taxable valuation. If the district's levies are less than the maximum levies as stated in this section, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies.
All levies in this section shall be imposed on valuations where the median level of assessment represents eighty-five percent of market value as determined by the Department of Revenue. These valuations shall be used for all school funding purposes. If the district has imposed an excess levy pursuant to §10-12-43, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies in this section. The school district may elect to tax at less than the maximum amounts set forth in this section.
Source: SL 1995, ch 57, §37 as amended by SL 1995, ch 77, §6; SL 1996, ch 69, §5; SL 1997, ch 53, §1; SL 1998, ch 51, §8; SL 1998, ch 59, §1; SL 1999, ch 49, §1; SL 2000, ch 50, §1; SL 2001, ch 51, §1; SL 2002, ch 52, §1; SL 2003, ch 52, §1; SL 2003, ch 272, §82; SL 2004, ch 83, §1; SL 2005, ch 60, §1; SL 2006, ch 41, §1; SL 2007, ch 48, §1; SL 2008, ch 44, §21; SL 2008, ch 48, §1; SL 2009, ch 43, §§1, 2; SL 2010, ch 49, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 90, §4; SL 2012, ch 64, §1; SL 2013, ch 46, §1; SL 2014, ch 80, §2; SL 2015, ch 88, §3; SL 2016, ch 59, §1; SL 2017, ch 76, §1; SL 2018, ch 92, §1; SL 2019, ch 62, §1; SL 2020, ch 31, §1; SL 2021, ch 78, §1; SL 2022, ch 41, §1; SL 2023, ch 30, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12 - State And Local Property Tax Levies › Section 10-12-43.1 - Excess tax levy--School district capital outlay fund--Restrictions.

10-12-43.1  .  Excess tax levy--School district capital outlay fund--Restrictions.
A school district subject to the tax limitation on each enrolled student pursuant to §  13-16-7.2   may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in §10-12-43. The opt out decision may be referred to a vote of the people in the same manner as provided in §10-12-43.
A school district imposing an excess tax levy pursuant to this section shall exclude any additional revenue generated by the excess tax levy from the total tax revenues deposited in the capital outlay fund when calculating the maximum allowable transfer to the school district's general fund authorized under §  13-16-6  . Any additional revenue generated by the excess tax levy may only be used for capital outlay fund purposes pursuant to §  13-16-6  .
In no year may the annual tax levy for capital outlay fund purposes exceed the levy authorized under §  13-16-7  .
Source:  SL 2020, ch 55, § 2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12 - State And Local Property Tax Levies › Section 10-12-44 - Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.

10-12-44. Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.
The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a tax increment financing district, or a discretionary formula in accordance with the following:
(1)For tax increment financing districts created pursuant to chapter 11-9, the county auditor shall impose an additional tax levy, for an amount not to exceed an amount equal to the sum of the levies in §§10-12-42 and 13-37-16 multiplied by the tax increment value, as defined in §11-9-1;
(2)For property subject to §10-6-137, 10-6-137.1, or 10-6-144, the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of taxes that were not collected, due to the reduction in value based on the maximum levies, pursuant to §§10-12-42 and 13-37-16; and
(3)For abated taxes, the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of the school district's portion of the taxes that were abated, pursuant to chapter 10-18, during the previous tax year.
The levies in this section are not subject to the referendum provision of §10-12-43 and these levies must maintain the same proportion to each other, as represented in the mathematical relationship at the maximum levies pursuant to §10-12-42.
Source: SL 1996, ch 69, §17; SL 1997, ch 54, §2; SL 2018, ch 70, §6; SL 2020, ch 39, §13; SL 2021, ch 44, §44; SL 2022, ch 29, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-1 - Definition of terms.

10-12A-1.Definition of terms.
Terms as used in this chapter mean:
(1)"Department," the South Dakota Department of Revenue;
(2)"Indian country," those areas defined in 18 U.S. C. §1151; and
(3)"Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.
Source:
SL 1974, ch 105, §1; SL 2003, ch 54, §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 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-2 - Legislative findings--Agreements authorized.

10-12A-2. Legislative findings--Agreements authorized.
The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes.
Source:
SL 1974, ch 105, §2; SL 2003, ch 54, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-4 - Agreement to collect taxes for tribes--Fee.

10-12A-4. Agreement to collect taxes for tribes--Fee.
The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:
(1)The retail sales and service tax imposed by chapter 10-45;
(2)The use tax imposed by chapter 10-46;
(3)The contractors' excise tax imposed by chapter 10-46A;
(4)The alternate contractors' excise tax imposed by chapter 10-46B;
(5)The cigarette tax imposed by chapter 10-50;
(6)The motor vehicle excise tax imposed by chapter 32-5B;
(7)The fuel excise tax imposed by chapter 10-47B;
(8)The wholesale tax on tobacco products imposed by chapter 10-50;
(9)The amusement device tax imposed by chapter 10-58;
(10)The gross receipts tax on visitor related businesses imposed by chapter 10-45D;
(11)The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E.
The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.
Source:
SL 1974, ch 105, §4; SL 1981, ch 86, §2; SL 1991, ch 89, §2; SL 2003, ch 54, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 61, §1; SL 2006, ch 58, §23, eff. Mar. 2, 2006; SL 2010, ch 50, §1; SL 2015, ch 63, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-4.1 - Approval by Governor and attorney general required--Publication in counties affected.

10-12A-4.1. Approval by Governor and attorney general required--Publication in counties affected.
Any tax collection agreement entered into pursuant to this chapter is binding and effective only after it is approved by the Governor and attorney general of the State of South Dakota. Prior to approval by the Governor and the attorney general, notice of the pending agreement shall be published by the department in the legal newspaper of the county or counties to be affected by the agreement, not less than two weeks prior to approval.
Source:
SL 1978, ch 78; SL 2003, ch 54, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-5 - Percentage of state and tribal tax proceeds remitted to tribe.

10-12A-5. Percentage of state and tribal tax proceeds remitted to tribe.
A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.
Source:
SL 1974, ch 105, §5; SL 2003, ch 54, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-6 - Duration of collection agreements--Renewal.

10-12A-6. Duration of collection agreements--Renewal.
Any tax collection agreements between the department and an Indian tribe shall be for a term not to exceed five years. Such agreement, however, is renewable upon expiration by the mutual consent of the parties.
Source:
SL 1974, ch 105, §6; SL 2003, ch 54, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-8 - State jurisdiction within Indian country.

10-12A-8. State jurisdiction within Indian country.
Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country.
Source:
SL 1991, ch 89, §3; SL 2003, ch 54, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 12A - Tax Collection Agreements With Indian Tribes › Section 10-12A-9 - Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.

10-12A-9. Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.
The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden-Cartwright Act, 4 U.S.C. §104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member's tribe.
Source:
SL 2003, ch 54, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-21 - Promulgation of rules.

10-13-21. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter.
Source:
SL 1992, ch 84, §12; 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 13 - Property Tax Relief › Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.

10-13-35. Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.
This section does not apply to school districts. For taxes payable in 1997, and each year thereafter, the total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to §10-13-36, may increase no more than the lesser of three percent or the index factor, as defined in §10-13-38, over the amount of revenue payable from taxes on real property in the preceding year, excluding the amount of taxes levied pursuant to §10-13-36. After applying the index factor, a taxing district may increase the revenue payable from taxes on real property above the limitations provided by this section by the percentage increase of value resulting from any improvements or change in use of real property, annexation, minor boundary changes, and any adjustments in taxation of property separately classified and subject to statutory adjustments and reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except §10-6-113, only if assessed the same as property of equal value. A taxing district may increase the revenue it receives from taxes on real property above the limit provided by this section for taxes levied to pay the principal, interest, and redemption charges on any bonds issued after January 1, 1997, which are subject to referendum, scheduled payment increases on bonds and for a levy directed by the order of a court for the purpose of paying a judgment against such taxing district. Any taxing district created after the effective date of this section is exempt from the limitation provided by this section for a period of two years immediately following its creation.
Source:
SL 1995, ch 57, §14; SL 1997, ch 55, §1; SL 2003, ch 55, §1; SL 2004, ch 84, §1; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.

10-13-35.1. Exception to limitation on tax levy increase when consolidating services.
Any taxing district subject to the limitations of §10-13-35 may increase the revenue payable from taxes on real property above the limitation provided in §10-13-35 to replace a corresponding reduction in revenue payable from taxes on real property in another taxing district for the purpose of consolidating services. Before the consolidation takes effect, the taxing districts shall enter into an agreement prescribing the amount of taxing authority to be transferred and the terms for consolidating services and disposing of property or equipment acquired through the agreement.
Source:
SL 1996, ch 70, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services.

10-13-35.2. Districts' taxing authority returned upon discontinuance of consolidation of services.
In the event that the consolidation of services, pursuant to §10-13-35.1, is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by §10-13-35 shall be returned to the original taxing district.
Source:
SL 1996, ch 70, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.

10-13-35.3. Revenue payable from real property taxes may be decreased.
Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by §10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§10-13-35.4 and 10-13-35.5.
Source:
SL 2002, ch 56, §1; SL 2010, ch 51, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.

10-13-35.4. County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
For taxes payable in the year 2003 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the county or municipality may request based on growth and the index factor pursuant to §10-13-35. The calculation shall also show any accumulative percent of the index factor not used by the county or municipality. This calculation shall exclude the levy pursuant to §10-13-36.
Source:
SL 2002, ch 56, §2; SL 2010, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.5 - Revenue payable from real property taxes may be increased.

10-13-35.5. Revenue payable from real property taxes may be increased.
The county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with §10-13-35.4 utilizing any unused index factor from the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less.
Source:
SL 2002, ch 56, §3; SL 2010, ch 51, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.

10-13-35.6. Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
Notwithstanding the provisions of §10-13-35, if any county has decreased the total amount of revenue payable from taxes on real property since 1998 to comply with the provisions §7-21-18.1 after receiving federal funds for disaster relief, such county may increase the total amount of revenue payable from taxes on real property in 2004 to any previous amount of revenue payable since 1999. For taxes payable in 2004, the county auditor shall calculate the maximum amount of revenue payable that the county may have requested based on growth and the index factor pursuant to §10-13-35 and apply such growth and index factor to the previous amount.
Source:
SL 2003, ch 56, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.

10-13-35.7. Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
Any rural fire protection district may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by §10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§10-13-35.8 and 10-13-35.9.
Source:
SL 2004, ch 85, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.

10-13-35.8. Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
For taxes payable in the year 2005 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the rural fire district may request based on growth and the index factor pursuant to §10-13-35. The calculation shall also show any accumulative percent of the index factor not used by the rural fire district and decrease in amount of revenue payable from property taxes requested by the rural fire district. This calculation shall exclude the levy pursuant to §10-13-36.
Source:
SL 2004, ch 85, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations.

10-13-35.9. Rural fire district--Increase of revenue payable from real property taxes--Limitations.
The rural fire district may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with §10-13-35.8 utilizing any unused index factor or reduced amount of revenue payable from property taxes for the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less.
Source:
SL 2004, ch 85, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.

10-13-35.10. Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
If a township is abolished pursuant to §8-1-23 and there was previously no unorganized territory in the county, the county levy for maintaining secondary roads in such area as required by §31-12-26 and providing fire protection pursuant to chapter 8-2 are exempt from the limitation provided by §10-13-35 for a period of two years immediately following the township's abolishment.
Source:
SL 2004, ch 84, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.

10-13-35.11. Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
Any county which prior to January1, 1996, contained no unorganized territory and as of July1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to §8-1-23, is, for such unorganized territory and taxes payable in 2005 and 2006, exempt from the tax limitation imposed by §10-13-35 for the purpose of establishing an appropriate levy for secondary roads pursuant to §31-12-26 and for fire protection pursuant to chapter 8-2.
Source:
SL 2004, ch 84, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.

10-13-35.12. Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
Any taxing district that did not levy a property tax for general fund purposes in any year since 1996 is exempt from the provisions of §10-13-35 if the taxing district establishes the amount of revenue payable from taxes on real property for general fund purposes pursuant to §10-13-35.13. Each year thereafter such taxing district may increase the amount of revenue payable from property taxes by applying the growth and the index factor pursuant to §10-13-35. Any excess levy imposed on property pursuant to §10-13-36 terminates when a general fund levy is imposed by such taxing district pursuant to §10-13-35.13.
Source:
SL 2007, ch 49, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters.

10-13-35.13. Imposition of levy by resolution--Publication--Reference of decision to voters.
The governing body of a taxing district may, by resolution, impose the levy provided in §10-13-35.12 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The decision of the governing body to impose the levy shall be published within ten days of the decision as follows:
(1)Publication shall be made at least twice in the legal newspaper designated by the governing body pursuant to law, with no fewer than five days between publication dates, before the tax imposition takes effect;
(2)The announcement shall be at least three newspaper columns in width and four inches in length or at least one-sixth of a page in size, whichever size is greater;
(3)The announcement shall be headed with the following statement in a typeface no less than eighteen point type: "ATTENTION TAXPAYERS: NOTICE OF PROPERTY TAX IMPOSED OF $(fill in amount)." The remainder of the announcement shall consist of a reproduction of the resolution including the amount that property taxes will be imposed and a statement of the right to refer the decision of the board to a vote of the people as provided in this section. The secretary of revenue, in rules promulgated pursuant to chapter 1-26, shall prescribe a uniform form to be used by the taxing district for notification of taxpayers as required by this section.
However, the requirements of subdivisions (2) and (3) are waived if:
(a)The property tax imposed is for less than fifteen thousand dollars; or
(b)A copy of the resolution is mailed to every property taxpayer in the taxing district, by first class mail or bulk mail, within twenty days of the decision; and
(c)A copy of the resolution is printed in each legal newspaper in the taxing district's boundaries.
For the purposes of subsections (a), (b), and (c), the first publication is not deemed to have occurred until three days after the mailing is sent or the resolution is delivered to the legal newspaper.
The governing body's decision may be referred to a vote of the people upon a resolution of the governing body of the taxing district or by a petition signed by at least five percent of the registered voters in the taxing district and filed with the respective governing body within twenty days of the first publication of the decision. The referendum election shall be held on or before October first preceding the year the taxes are payable.
Source:
SL 2007, ch 49, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.

10-13-37. Median level of assessment to be eighty-five percent of market value.
Property taxes shall be levied on valuations where the median level of assessment represents eighty-five percent of the market value as determined by the Department of Revenue.
Source:
SL 1995, ch 57, §15; 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 13 - Property Tax Relief › Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.

10-13-37.1. Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
For purposes of §§10-3-41, 10-12-31.1, and 10-13-37, the secretary of revenue shall calculate a factor for each county for nonagricultural valuations. The factor shall be calculated by using the sales of arms-length transactions and the assessments from the preceding assessment year. The secretary shall take into consideration any reappraisals completed by the director of equalization. If there are fewer than fifteen sales, the secretary shall use the preceding year's sales of that class with current assessments.
Source:
SL 1998, ch 61, §1; SL 2003, ch 50, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 44, §19, eff. July 1, 2009; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-37.2 - Appeal of valuation decision.

10-13-37.2. Appeal of valuation decision.
Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to §10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.
Source:
SL 2000, ch 52, §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 13 - Property Tax Relief › Section 10-13-37.3 - Application of factor pending appeal.

10-13-37.3. Application of factor pending appeal.
Any appeal made pursuant to §10-13-37.2 does not prevent the application of the factor calculated by the secretary of revenue pursuant to §10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue is revised on appeal, appropriate relief shall be provided for that class of property affected in the next budget cycle following the final decision of such appeal.
Source:
SL 2000, ch 52, §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 13 - Property Tax Relief › Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.

10-13-37.4. Circuit court may award costs and attorneys' fees.
The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought pursuant to §10-13-37.2 by any appellant if the appellant does not prevail in its appeal of any factor calculated in §10-13-37.1.
Source:
SL 2000, ch 52, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required.

10-13-37.5. Supreme Court may award attorneys' fees--Motion and itemized statement required.
On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to §§10-13-37.2 to 10-13-37.5, inclusive, against any appellant relative to a factor calculated in §10-13-37.1, if the appellant does not prevail in its appeal. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered.
Source:
SL 2000, ch 52, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.

10-13-38. Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.
The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to the year immediately preceding the year in which the taxes are payable. The secretary of revenue shall notify the county auditor of the amount of revenue which may be raised with the standard levy pursuant to §10-13-35 by February first. The county auditor shall notify each taxing district in the county of the amount of revenue to be raised with the standard levy, except school districts, on or before March first.
Source:
SL 1995, ch 57, §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 13 - Property Tax Relief › Section 10-13-39 - Classification of owner-occupied single-family dwelling.

10-13-39. Classification of owner-occupied single-family dwelling.
Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, town home, housing cooperatives where membership in the cooperative is strictly limited to stockholder occupants of the building, dwelling as classified in §10-13-39.1, and manufactured or mobile home as defined in §32-3-1, which is assessed and taxed as a separate unit, including an attached or unattached garage and the parcel of land upon which the structure is situated as recorded in the records of the director of equalization. A person may only have one dwelling, which is the person's principal place of residence as defined in §12-1-4, classified as an owner-occupied single-family dwelling. If the owner occupies fifty percent or more of the living space within the dwelling, the entire dwelling is classified as an owner-occupied single- family dwelling. If the owner occupies a duplex, triplex, or fourplex, or less than fifty percent of the living space within the dwelling, the portion of the dwelling so occupied shall be classified as an owner-occupied single-family dwelling.
Source:
SL 1995, ch 57, §17 as amended by SL 1995, ch 77, §4; SL 1996, ch 73, §1; SL 1997, ch 56, §1; SL 1997, ch 57, §1; SL 2000, ch 42, §25; SL 2005, ch 62, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.

10-13-39.1. Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.
Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portion is occupied by the owner and meets the requirements of §10-13-39, the director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D. The director shall act upon the request within thirty days of the date of the request.
Source:
SL 1997, ch 57, §2; SDCL 10-6-66.1; SL 2005, ch 62, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005.

10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005.
No amendment to §10-13-40 made pursuant to SL 2005, ch 62, §1, compels the director of equalization to review any owner-occupied single-family classifications determined before July1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling.
Source:
SL 2005, ch 62, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied.

10-13-39.3. Ownership requirements for classifying dwellings as owner-occupied.
For the purposes of §§10-13-39 and 10-13-40, an owner shall be the owner of the owner-occupied dwelling as recorded by the director of equalization in the county where the dwelling is located. A joint tenant, an owner of a life estate, a partner, a person owning an interest in a limited liability company, a person owning an interest in a corporation, a vendee of a contract for deed, or a beneficiary of a trust is considered to be an owner.
An owner may claim a credit only on the single-family dwelling used as a principal residence. An owner may have more than one parcel of land classified as owner-occupied if the additional parcel is contiguous to the parcel containing the owner-occupied house. Each parcel that is contiguous, under the same ownership and used as one property shall be considered as owner-occupied. A property is also considered contiguous if separated by a street or alley from the parcel containing the owner-occupied house.
If the dwelling is occupied by a parent of the owner, the parent is considered the owner and occupant of the single-family dwelling. If the dwelling is occupied by an adult with a disability, and the parent of the adult with a disability is the owner, the adult with a disability is considered the owner and occupant of the single-family dwelling.
The owner or a legal representative of the owner may sign for signature purposes on the certification of an owner-occupied dwelling. For the purposes of this Act, adult with a disability, means any person who receives or is qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended to January 1, 2008.
Source:
SL 2017, ch 64, §1; SL 2021, ch 47, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.

10-13-40.3. Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
Any person who receives an owner-occupied single-family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to §10-21-33. The person shall be barred from receiving the owner-occupied single-family dwelling classification for any property in the state for the following three years.
Source:
SL 1996, ch 73, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-40.4 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.

10-13-40.4. Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.
Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling pursuant to §§10-13-39 to 10-13-40.3, inclusive, but otherwise qualifying for the classification provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the classification the person would have received under this chapter and abate or refund the difference in taxes pursuant to chapter 10-18.
Source:
SL 2007, ch 50, §1, eff. Mar. 2, 2007.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 13 - Property Tax Relief › Section 10-13-43 - Information provided by county auditor to Department of Revenue.

10-13-43. Information provided by county auditor to Department of Revenue.
By November first of each year, each county auditor shall provide to the Department of Revenue the following information:
(1)Such county's property levy sheet;
(2)Such county's recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owner-occupied, non-ag which is not owner-occupied and utilities.
By December first of each year, the Department of Revenue shall approve the levies of all property taxing jurisdictions in the state certifying that the property tax jurisdictions have not exceeded the maximums prescribed in law before any tax levies are extended by the county auditor.
Source:
SL 1995, ch 57, §21; SL 1996, ch 69, §18; 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 13 - Property Tax Relief › Section 10-13-45 - Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.

10-13-45. Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.
Any contractor that has constructed or is constructing a single-family dwelling for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursuant to §§10-13-39 to 10-13-40.3, inclusive, as an owner-occupied single-family dwelling. For the purposes of this section, a single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, or town home, which may be assessed and taxed as a separate unit, including an attached or unattached garage and the parcel of land upon which the structure is situated as recorded in the records of the director of equalization. A contractor may only have a maximum of four dwellings classified as owner-occupied single-family dwellings. If any portion of the space is or has been occupied, only the portion of the dwelling not currently or previously occupied shall be classified as an owner-occupied single-family dwelling. The contractor shall comply with the application provisions imposed on the owner-occupant pursuant to §§10-13-39 to 10-13-40.3, inclusive. However, no dwelling, pursuant to this section, may be classified as an owner-occupied single-family dwelling for more than two consecutive years.
Source:
SL 2009, ch 44, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.

10-17-1. Preparation of list for each assessment district--Lands and lots listed.
As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor-general may prescribe, containing:
(1)Repealed by SL 1992, ch 80, §145.
(2)A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
(3)A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.
Source:
SL 1897, ch 28, §72; RPolC 1903, §2141; SL 1913, ch 352, §8; SL 1915, ch 298, §1; RC 1919, §6754; SDC 1939, §57.0602; SL 1947, ch 403; SL 1992, ch 80, §145.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

10-17-2. Calculation and extension of tax levies--Limitations on levies applied.
The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, municipality, or school district shall return a greater amount than the prescribed rate will raise, the county auditor shall extend only such amount of tax as the prescribed rate will produce.
Source:
SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.

10-17-3. Extension of total consolidated tax--Apportionment to state and subdivisions.
After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as one amount under the heading, "total consolidated tax," which, when collected, shall be apportioned by the county at the end of each month to the state, county, township, municipality, or school district for which it was levied and be paid to such state, county, township, municipality, or school district.
Source:
SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §2; SL 1995, ch 61, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-4 - Recapitulation of columns in tax list.

10-17-4. Recapitulation of columns in tax list.
The county auditor shall recapitulate the tax list. Such recapitulation shall separately show the total amount of taxes for each specific purpose for which a levy has been made, and the aggregate of such taxes upon the lands and municipal lots.
Source:
SL 1897, ch 28, §72; RPolC 1903, §2141; RC 1919, §6754; SDC 1939, §57.0602 (4); SL 1947, ch 403; SL 1992, ch 80, §146; SL 1995, ch 61, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

10-17-7. Preparation of tax list--Notation as to real property sold for taxes.
The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.
Source:
SL 1897, ch 28, §74; RPolC 1903, §2143; SL 1917, ch 132, §1; RC 1919, §6755; SDC 1939, §57.0603; SL 1987, ch 64, §2; SL 1995, ch 61, §4; SL 1996, ch 75.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.

10-17-8. Warrant for collection of taxes attached to duplicate tax list.
The county auditor shall attach to each tax list his warrant, under his hand and official seal, in general terms, requiring the county treasurer to collect the taxes therein levied according to law; but no informality as to the requirements of this section shall render any proceeding for the collection of taxes illegal.
Source:
SL 1897, ch 28, §75; RPolC 1903, §2144; SL 1911, ch 243; RC 1919, §6756; SDC 1939, §57.0604.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 17 - Property Tax Lists › Section 10-17-9 - Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.

10-17-9. Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.
The county auditor shall, immediately after preparation of the tax lists, charge the county treasurer with the amount of the lists as shown in the recapitulation thereof, in a record prepared for that purpose. The auditor shall also charge the treasurer in the tax list account with all additional assessments made after the list is prepared and shall credit the treasurer with all amounts collected and any other amounts as may be lawfully deducted from such lists. The auditor shall reconcile the unpaid taxes shown in the tax lists that are no more than six years old to the unpaid balance of taxes in the tax list account each December thirty-first or within thirty days thereafter.
Source:
SDC 1939, §57.0605; SL 1987, ch 64, §3; SL 1995, ch 61, §5; SL 1997, ch 58, §1.