South Dakota Codified Laws
Chapter 10 - Classification And Valuation Of Real Estate
Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.

10-10-1. Petition by freeholders for county classification of real property--Number of signers--Time of filing.
The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.

Source: SL 1931, ch 255, §1; SDC 1939, §57.0412.

Next >>

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 10 - Classification And Valuation Of Real Estate

Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.

Section 10-10-2 - Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

Section 10-10-4 - Preparation of list of taxable real estate within county--Land acquired from government.

Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.

Section 10-10-6 - Rules for classification of real property.

Section 10-10-7 - Classification records filed with county auditor--Valuation by county commissioners.

Section 10-10-8 - Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.