10-17-1. Preparation of list for each assessment district--Lands and lots listed.
As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor-general may prescribe, containing:
(1)Repealed by SL 1992, ch 80, §145.
(2)A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
(3)A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.
Source: SL 1897, ch 28, §72; RPolC 1903, §2141; SL 1913, ch 352, §8; SL 1915, ch 298, §1; RC 1919, §6754; SDC 1939, §57.0602; SL 1947, ch 403; SL 1992, ch 80, §145.
Structure South Dakota Codified Laws
Chapter 17 - Property Tax Lists
Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.
Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.
Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.
Section 10-17-4 - Recapitulation of columns in tax list.
Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.
Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.