CHAPTER 10-10
CLASSIFICATION AND VALUATION OF REAL ESTATE
10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing.
10-10-2 Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
10-10-3 10-10-3. Repealed by SL 1985, ch 77, § 42.
10-10-4 Preparation of list of taxable real estate within county--Land acquired from government.
10-10-5 Classification of real estate--Factors considered--Inspection and hearings.
10-10-6 Rules for classification of real property.
10-10-7 Classification records filed with county auditor--Valuation by county commissioners.
10-10-8 Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
10-10-9 Changes in classification and valuation--Notice to taxpayers.
10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
10-10-11 Appeal from county board in classification, valuation and equalization matters.
10-10-12 10-10-12. Repealed by SL 1994, ch 73, § 13.
10-10-13 Time for taking appeal.
10-10-14 Petition and special election on township resurvey for tax purposes.
10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
10-10-16 Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
10-10-17 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32.
10-10-1. Petition by freeholders for county classification of real property--Number of signers--Time of filing.
The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.
Source: SL 1931, ch 255, § 1; SDC 1939, § 57.0412.
10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue.
Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue.
Source: SDC 1939, § 57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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.
10-10-5. Classification of real estate--Factors considered--Inspection and hearings.
The person employed pursuant to § 10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper class, making the proper distinction between each legal subdivision as to topography, soil, location, and other factors that may reasonably enter into valuation. He shall enter such classification in a permanent record which shall be open to examination and inspection by any interested taxpayer. In working out a classification of all lands for taxation purposes, he shall hold hearings in convenient places within the county for the purpose of obtaining information from local property owners to aid him in working out an equitable classification for taxation purposes.
Source: SL 1931, ch 255, § 3; SDC 1939, § 57.0414.
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.
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.
10-10-8. Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
The county commissioners at the regular annual equalization meeting, shall consider the classification made pursuant to § 10-10-5, together with the value placed upon each tract of land and the value of the improvements thereon, and may, for good cause shown, change such classification and value thereon as may be just, and shall make such equalization thereof between the various townships as is now provided by law therefor. The valuations placed upon such lands shall become the basis for taxation purposes subject only to any change that may be made under the law by the Office of Hearing Examiners in equalizing property valuations between the different classes of property in the various counties of the state. However, the Office of Hearing Examiners may not in any way raise the total valuation of such property within the state.
Source: SL 1931, ch 255, § 5; SDC 1939, § 57.0415; SL 1994, ch 73, § 11.
10-10-9. Changes in classification and valuation--Notice to taxpayers.
Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.
Source: SL 1931, ch 255, § 5; SDC 1939, § 57.0415.
10-10-10. Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
After classifications and valuations shall be made as provided by §§ 10-10-1 to 10-10-9, inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications and valuations of the property within said respective political subdivisions, and transmit a copy thereof to the Department of Revenue, the original record to remain in his office.
Source: SDC 1939, § 57.0416; SL 1992, ch 60, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-10-11. Appeal from county board in classification, valuation and equalization matters.
Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization under §§ 10-10-1 to 10-10-9, inclusive, either to the circuit court or to the Office of Hearing Examiners. Appeals to the circuit court shall be taken in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Appeals to the Office of Hearing Examiners shall be taken and conducted pursuant to chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action.
Source: SL 1931, ch 255, § 7; SDC 1939, § 57.0417; SL 1994, ch 73, § 12; SL 1994, ch 351, § 12.
10-10-13. Time for taking appeal.
Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same.
Source: SL 1931, ch 255, § 7; SDC 1939, § 57.0417; SL 2021, ch 43, § 12.
10-10-14. Petition and special election on township resurvey for tax purposes.
Whenever one-fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the question, "Shall this township be resurveyed for taxation purposes?"
Source: SL 1911, ch 240, § 1; RC 1919, § 6052; SL 1923, ch 293; SDC 1939, § 58.0204.
10-10-15. Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
If a majority of the votes cast at such special election upon the question stated in § 10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source: SL 1911, ch 240, § 1; RC 1919, § 6052; SL 1923, ch 293; SDC 1939, § 58.0204; SL 1974, ch 282, § 3; SL 1989, ch. 82, § 41.
10-10-16. Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
When one or more persons desire a resurvey of any particular tract or tracts at their own expense, he or they may call upon a registered land surveyor to survey such tract or tracts of land, and such surveyor shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such tract or tracts, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat when approved by the board of county commissioners shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source: SL 1923, ch 293; SDC 1939, § 58.0204; SL 1974, ch 282, § 4; SL 1989, ch. 82, § 41.
