<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s277d8903-fbff-457c-b84c-55776d9bacbdP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbd000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04.02"><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">64</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">01</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04.02</span></a><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">.  Submission of information required -- Dea</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">d</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">line for submission.</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> On or before March 1 of each year, the director must provide information to the department for each parcel of property pursuant to this section. The information shall be provided as shown on the notice sent to taxpayers pursuant to §</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04"><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">64:04:01:04</span></a><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> and must include:</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">1)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The parcel number;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">2)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The full and true valuation by abstract class;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">3)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any exemption, the type of exemption, and amount;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">4)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any discretionary formula valuation;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">5)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The total adjusted assessed valuation; and</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">6)</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any other available information or data deemed necessary by the department.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Source:</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">47 SDR 71, effective December 10, 2020</span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">General Authority:</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-6-124</span></a><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">(1).</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Law Implemented:</span><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-17"><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-17</span></a><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-18"><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-18</span></a><span class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p></div></body></html>