South Dakota Codified Laws
Chapter 13 - Property Tax Relief
Section 10-13-37.2 - Appeal of valuation decision.

10-13-37.2. Appeal of valuation decision.
Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to §10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.

Source: SL 2000, ch 52, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 13 - Property Tax Relief

Section 10-13-20 - Construction of chapter.

Section 10-13-21 - Promulgation of rules.

Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.

Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.

Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services.

Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.

Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.

Section 10-13-35.5 - Revenue payable from real property taxes may be increased.

Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.

Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.

Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.

Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations.

Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.

Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.

Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.

Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters.

Section 10-13-36 - Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.

Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.

Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.

Section 10-13-37.2 - Appeal of valuation decision.

Section 10-13-37.3 - Application of factor pending appeal.

Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.

Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required.

Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.

Section 10-13-39 - Classification of owner-occupied single-family dwelling.

Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.

Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005.

Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied.

Section 10-13-40 - Eligibility for owner-occupied classification.

Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.

Section 10-13-40.4 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.

Section 10-13-43 - Information provided by county auditor to Department of Revenue.

Section 10-13-45 - Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.