10-10-7. Classification records filed with county auditor--Valuation by county commissioners.
When the classification records specified in §§10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.
Source: SL 1931, ch 255, §4; SDC 1939, §57.0415; SL 1992, ch 60, §2.
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.