South Dakota Codified Laws
Chapter 10 - Classification And Valuation Of Real Estate
Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.

10-10-10. Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
After classifications and valuations shall be made as provided by §§10-10-1 to 10-10-9, inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications and valuations of the property within said respective political subdivisions, and transmit a copy thereof to the Department of Revenue, the original record to remain in his office.

Source: SDC 1939, §57.0416; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

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.

Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.

Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.

Section 10-10-11 - Appeal from county board in classification, valuation and equalization matters.

Section 10-10-13 - Time for taking appeal.

Section 10-10-14 - Petition and special election on township resurvey for tax purposes.

Section 10-10-15 - Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.

Section 10-10-16 - Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.