<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>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 style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04.02"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">64</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">01</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04.02</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">.  Submission of information required -- Dea</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">d</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">line for submission.</span><span style="white-space: pre-wrap;" 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 style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">64:04:01:04</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> and must include:</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">1)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The parcel number;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">2)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" 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 style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">3)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" 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 style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">4)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any discretionary formula valuation;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">5)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The total adjusted assessed valuation; and</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">6)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" 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 style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">47 SDR 71, effective December 10, 2020</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-6-124</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">(1).</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-17"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-17</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-18"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-18</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p></div></body></html>