10-10-6. Rules for classification of real property.
The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§10-10-1 and 10-10-2, to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various different classes upon which such classification shall be based.
Source: SDC 1939, §57.0413; SL 1987, ch 82, §5; 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
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.