CHAPTER 10-6

ANNUAL ASSESSMENT OF PROPERTY

10-6-1    Definition of terms.

10-6-1.1    Mill levy defined--Substitution.

10-6-1.2    One mill defined--Substitution.

10-6-1.3    "Fair market value" and "full and true value" defined.

10-6-1.4    "Arms-length transaction" defined.

10-6-2    Period during which assessment made--Date of assessment.

10-6-2.1    10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.

10-6-3    10-6-3. Repealed by SL 2000, ch 42, § 1.

10-6-3.1    Assessment date for leased school and endowment lands--Valuation date.

10-6-4    Information as to land becoming taxable for first time--Transmittal to county officials.

10-6-5    10-6-5. Repealed by SL 1992, ch 80, § 33.

10-6-6    10-6-6. Repealed by SL 2000, ch 42, § 2.

10-6-7    10-6-7. Repealed by SL 1992, ch 80, § 34.

10-6-8    Statement of personal property required of taxpayers--Property and information to be included.

10-6-9    10-6-9. Repealed by SL 2000, ch 42, § 3.

10-6-10    Statement forms to be furnished by county commissioners--Affidavit requirements.

10-6-11    10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.

10-6-17    10-6-17. Repealed by SL 2000, ch 42, § 4.

10-6-18    10-6-18. Repealed by SL 1982, ch 86, § 3.

10-6-19    10-6-19. Repealed by SL 1992, ch 80, § 43.

10-6-20    Penalty for intentional evasion, deceit or failure to list property.

10-6-21    False or fraudulent property statement--Intentional failure or refusal to deliver tax list--Conversion of property to evade tax--Misdemeanor.

10-6-22    Prosecution of tax evaders--Disposition of fines.

10-6-23    10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.

10-6-25    Examination of property by director or deputy--Inspection of records--Administration of oaths.

10-6-25.1    10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.

10-6-26    10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.

10-6-28    10-6-28. Repealed by SL 1992, ch 80, § 47.

10-6-29    10-6-29. Repealed by SL 2000, ch 42, § 8.

10-6-30    10-6-30. Repealed by SL 1992, ch 80, § 48.

10-6-31    Classification of property--Notation by director of equalization.

10-6-31.1    Agricultural land classified and taxed without regard to zoning.

10-6-31.2    Leased school lands classified separately.

10-6-31.3    Criteria for classification of land as agricultural.

10-6-31.4    Property tax freeze authorized for agricultural property of beginning farmer.

10-6-31.5    Criteria for qualifying for tax freeze on agricultural property of beginning farmer.

10-6-31.6    State-owned public shooting area or game production area assessed and taxed as agricultural land.

10-6-31.7    Classification of certain agricultural land as riparian buffer strip--County board authorization to treat certain land as buffer strip.

10-6-31.8    Criteria for classification of agricultural land as riparian buffer strip.

10-6-31.9    Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.

10-6-32    10-6-32. Repealed by SL 1995, ch 55.

10-6-33    Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.

10-6-33.1    10-6-33.1. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.

10-6-33.2    Determination of capacity to produce agricultural products--Sources of information.

10-6-33.3    Property not used for agriculture separately assessed.

10-6-33.4    10-6-33.4. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.

10-6-33.5    Assessment, valuation, equalization, and taxation of school and endowment lands.

10-6-33.6    10-6-33.6. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.

10-6-33.7    Classification of agricultural land in each county--Basis for soil valuation.

10-6-33.8    Minimum and maximum median sales to assessment ratio.

10-6-33.9    Maximum coefficient of dispersion--Necessity for certificate of compliance.

10-6-33.10    10-6-33.10. Repealed by SL 1995, ch 68, § 64.

10-6-33.11    10-6-33.11. Repealed by SL 2000, ch 42, § 9.

10-6-33.12    Distinction between agricultural and nonagricultural real property.

10-6-33.13    Promulgation of rules--Purposes.

10-6-33.14    10-6-33.14 to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.

10-6-33.21    Assessed value of inundated farmlands--Classification.

10-6-33.22    Request for special assessment for inundated farmland--Time limit--Description of land.

10-6-33.23    10-6-33.23 to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.

10-6-33.28    Agricultural land to be assessed based on agricultural income value.

10-6-33.29    Agricultural income value--Determination--Database of cropland data.

10-6-33.30    Factors used for percentage of annual earning capacity.

10-6-33.31    Agricultural income value for county--Adjustment of assessed value by director of equalization.

10-6-33.32    Division of land into categories.

10-6-33.33    Classification of buildings and structures.

10-6-33.34    Market value of agricultural land.

10-6-33.35    Agricultural Land Assessment Implementation and Oversight Advisory Task Force.

10-6-33.36    Contract for collection of cash rent information.

10-6-33.37    Equalization of assessed valuation of cropland and noncropland.

10-6-33.38    Study of impact of changes to methodology of rating soils for purposes of assessing agricultural land.

10-6-34    10-6-34. Repealed by SL 2000, ch 42, § 10.

10-6-34.1    Centrally assessed operating property classified--Percentage of value at which equalized.

10-6-35    Value of land excluding improvements determined--Value including improvements--Mines and quarries included.

10-6-35.1    Repealed.

10-6-35.2    Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.

10-6-35.3    Repealed.

10-6-35.4    Municipal adoption of reduction for new property.

10-6-35.5    10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.

10-6-35.8    10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.

10-6-35.19    Repealed.

10-6-35.20    Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.

10-6-35.21    Repealed.

10-6-35.22    Repealed.

10-6-35.23    Adoption of assessed value formula by governing board of improvement district.

10-6-35.24    Repealed.

10-6-35.25    Repealed.

10-6-35.26    Repealed.

10-6-35.27    [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.

10-6-36    Real property to be viewed--Entry of values for land, improvements and total.

10-6-36.1    Unrecorded improvements to real property--Notification of value to county auditor.

10-6-36.2    Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.

10-6-36.3    Petition for reversal of director's decision--Notice and hearing.

10-6-37    Railroad and highway rights-of-way deducted in valuing land.

10-6-38    Real estate list included in assessment lists, rolls, and book--Contents.

10-6-39    Form for real estate list.

10-6-40    Equalization director's affidavit attached to real estate list.

10-6-41    10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.

10-6-43    Looseleaf records and card systems authorized--Validation of records previously used.

10-6-44    Delivery to boards of equalization of assessment books, lists, rolls and returns--Open to public inspection.

10-6-45    10-6-45. Repealed by SL 1992, ch 80, § 51.

10-6-46    10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.

10-6-48    10-6-48. Repealed by SL 1992, ch 80, § 52.

10-6-49    10-6-49. Repealed by SL 2011, ch 51, § 1.

10-6-50    Notice of assessment--Required information.

10-6-51    Counties not in compliance--Basis of request for and issuance of certificate of compliance.

10-6-52    10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.

10-6-54    Repealed.

10-6-55    Repealed.

10-6-56    Boundaries of redevelopment neighborhood.

10-6-57    Standards for redevelopment neighborhood property within municipality.

10-6-58    10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.

10-6-66    Classification of certain residential property.

10-6-66.1    10-6-66.1. Transferred to § 10-13-39.1.

10-6-67    Valuation of certain residential property.

10-6-68    10-6-68. Repealed by SL 2000, ch 42, § 22.

10-6-69    10-6-69. Repealed by SL 1998, ch 50, § 1.

10-6-70    10-6-70. Transferred to § 10-21-36.

10-6-71    10-6-71. Transferred to § 10-21-37.

10-6-72    10-6-72. Transferred to § 10-21-38.

10-6-73    10-6-73. Transferred to § 10-21-39.

10-6-74    10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014.

10-6-75    Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.

10-6-76    Use of arms-length sales of nonagricultural and owner-occupied property to value other real property.

10-6-77    Limitation on increase and decrease of taxable value of cropland and noncropland.

10-6-78    Consideration of federal income tax credits in assessing property prohibited.