10-10-4. Preparation of list of taxable real estate within county--Land acquired from government.
The person employed to make the classification under the provisions of §§10-10-1 and 10-10-2 shall procure a list of all real estate within the county subject to taxation. He shall secure and compile data concerning the listing of property within said county and prepare such data from public records and such other sources as may be available, so as to enable him to list accurately all property located within the county. It shall be his duty to compile information as to land acquired from the government by individuals or corporations for the purpose of listing and making a valuation thereof for the purpose of taxation.
Source: SL 1931, ch 255, §3; SDC 1939, §57.0414.
Structure South Dakota Codified Laws
Chapter 10 - Classification And Valuation Of Real Estate
Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.
Section 10-10-6 - Rules for classification of real property.
Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.
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.