<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa848fded99684f54b525aaec7af5b611Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa848fded99684f54b525aaec7af5b611HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa848fded99684f54b525aaec7af5b611DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa848fded99684f54b525aaec7af5b611HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa848fded99684f54b525aaec7af5b611Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa848fded99684f54b525aaec7af5b611000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa848fded99684f54b525aaec7af5b611B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6 - ANNUAL ASSESSMENT OF PROPERTY"><meta property="og:description" content="SDLRC Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611Normal"><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6</span></a></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611Normal"><span class="sa848fded99684f54b525aaec7af5b611HG4C">ANNUAL ASSESSMENT OF PROPERTY</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611Normal-000000"><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611000001"> </span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-101" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-101</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-1.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-1.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-102" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-102</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-1.2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-1.2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-103" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-103</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-1.3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-1.3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-104" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-104</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-1.4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-1.4</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-105" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-105</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-2.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-2.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-2.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-2.1</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-3</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 1.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-3.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-3.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-4</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-107" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-107</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-5</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-5</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 33.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-6</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-6</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 2.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-7" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-7</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-7" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-7</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 34.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-8" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-8</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-108" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-108</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-9" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-9</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-9" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-9</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 3.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-10" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-10</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-11" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-11</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-11" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-11</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-17" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-17</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-17" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-17</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 4.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-18" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-18</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-18" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-18</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1982, ch 86, § 3.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-19" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-19</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-19" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-19</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 43.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-20" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-20</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-21" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-21</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-22" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-22</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-23" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-23</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-23" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-23</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-25" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-25</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-109" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-109</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-25.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-25.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-25.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-25.1</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-26" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-26</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-26" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-26</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-28" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-28</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-28" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-28</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 47.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-29" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-29</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-29" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-29</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 8.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-30" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-30</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-30" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-30</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 48.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-110" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-110</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-111" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-111</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-106" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-106</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-112</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.4</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-113" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-113</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.5</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-114" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-114</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.6</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-115" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-115</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.7" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.7</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-116</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.8" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.8</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-117" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-117</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-31.9" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-31.9</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-118" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-118</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-32" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-32</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-32" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-32</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1995, ch 55.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-119" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-119</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.1</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-120" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-120</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.4</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.4</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.5</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.6</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.6" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.6</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.7" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.7</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.8" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.8</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-121" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-121</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.9" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.9</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-122" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-122</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.10" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.10</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.10" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.10</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1995, ch 68, § 64.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.11" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.11</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.11" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.11</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 9.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.12" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.12</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-123" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-123</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.13" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.13</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-124</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.14" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.14</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.14" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.14</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.21" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.21</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-125" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-125</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.22" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.22</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-126" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-126</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.23" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.23</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.23" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.23</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.28" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.28</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-127</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.29" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.29</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-128</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.30" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.30</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-129" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-129</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.31" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.31</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-131" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-131</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.32" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.32</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-130" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-130</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.33" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.33</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-132</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.34" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.34</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-133" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-133</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.35" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.35</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-134</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.36" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.36</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.37" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.37</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33.38" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-33.38</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-34" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-34</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-34" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-34</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 10.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-34.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-34.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-136" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-136</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-137</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.4" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.4</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-138" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-138</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.5</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.5" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.5</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.8" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.8</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.8" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.8</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.19" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.19</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.20" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.20</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.21" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.21</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.22" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.22</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.23" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.23</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-139" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-139</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.24" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.24</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.25" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.25</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.26" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.26</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.27" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-35.27</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-140" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-140</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-36" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-36</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-36.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-36.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-145" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-145</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-36.2" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-36.2</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-146" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-146</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-36.3" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-36.3</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-147" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-147</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-37" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-37</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-148" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-148</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-38" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-38</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-149" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-149</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-39" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-39</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-150" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-150</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-40" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-40</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-151" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-151</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-41" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-41</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-41" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-41</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-43" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-43</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-152" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-152</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-44" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-44</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-153" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-153</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-45" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-45</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-45" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-45</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 51.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-46" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-46</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-46" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-46</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-47. Repealed by SL 1972, ch 56, § 2.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-48" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-48</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-48" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-48</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1992, ch 80, § 52.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-49" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-49</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-49" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-49</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2011, ch 51, § 1.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-50" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-50</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-154" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-154</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-51" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-51</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-156" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-156</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-52" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-52</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-52" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-52</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-54" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-54</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-55" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-55</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-56" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-56</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-141" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-141</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-57" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-57</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-142" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-142</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-58" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-58</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-58" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-58</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont"> to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-66" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-66</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-143" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-143</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-66.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-66.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-66.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-66.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-13-39.1</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-67" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-67</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-144" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-144</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-68" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-68</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-68" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-68</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2000, ch 42, § 22.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-69" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-69</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-69" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-69</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 1998, ch 50, § 1.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-70" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-70</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-70" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-70</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-36" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-21-36</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-71" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-71</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-71" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-71</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-37" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-21-37</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-72" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-72</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-72" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-72</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-38" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-21-38</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-73" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-73</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-73" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-73</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-39" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-21-39</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-74" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-74</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-74" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-74</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-75" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-75</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-155" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-155</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-76" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-76</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-77" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-77</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-78" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-78</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-157" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-157</span></a><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-101" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-101</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Definition of terms.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-102" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-102</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Mill levy defined--Substitution.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-103" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-103</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    One mill defined--Substitution.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-104" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-104</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Fair market value and full and true value defined.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-105" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-105</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Period during which assessment made--Date of assessment.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-106" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-106</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-107" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-107</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Reserved.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-108" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-108</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Statement of real property required of taxpayers.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-109" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-109</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Viewing of property--Inspection of records--Recording assessed value.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-110" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-110</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Classification of property--Notation by director.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-111" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-111</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural land taxed without regard to zoning.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-112</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Classification of agricultural land--Criteria.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-113" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-113</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Property tax freeze authorized for agricultural property of beginning farmer.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-114" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-114</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Criteria for qualifying for tax freeze on agricultural property of beginning farmer.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-115" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-115</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    State-owned public shooting area or game production area assessed and taxed as agricultural land.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-116</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural land--Riparian buffer strip described--Additional county board authorization.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-117" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-117</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural land--Riparian buffer strip classification--Criteria.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-118" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-118</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-119" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-119</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-120" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-120</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Property not used for agriculture separately assessed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-121" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-121</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Minimum and maximum median sales to assessment ratio.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-122" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-122</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Maximum coefficient of dispersion.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-123" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-123</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Distinction between agricultural and nonagricultural real property.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-124</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Promulgation of rules--Purposes.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-125" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-125</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Assessed value of inundated farmlands--Classification.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-126" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-126</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Request for special assessment for inundated farmland--Time limit--Description of land.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural land to be assessed based on agricultural income value.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-128</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural income value--Determination--Database of cropland data.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-129" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-129</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Factors used for percentage of annual earning capacity.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-130" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-130</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Soil classification--Land categorization--Director adjustments.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-131" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-131</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-132</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Classification of buildings and structures.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-133" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-133</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Fair market value of agricultural land.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-134</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-135" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-135</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-136" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-136</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Centrally assessed operating property classified--Percentage of value at which equalized.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-137.1</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Discretionary formula for reduced taxation of new residential structures.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-138" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-138</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Municipal adoption of reduction for new property.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-139" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-139</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Adoption of assessed value formula by governing board of improvement district.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-140" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-140</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Repealed.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-141" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-141</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Boundaries of redevelopment neighborhood.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-142" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-142</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Standards for redevelopment neighborhood property within municipality.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-143" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-143</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Classification of certain residential property.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-144" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-144</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Valuation of certain residential property.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-145" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-145</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Unrecorded improvements to real property--Notification of value to county auditor.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-146" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-146</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-147" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-147</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Petition for reversal of director's decision--Notice and hearing.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-148" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-148</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Railroad and highway rights-of-way deducted in valuing land.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-149" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-149</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Real estate list included in assessment lists, rolls, and book--Contents.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-150" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-150</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Form for real estate list.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-151" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-151</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Equalization director's affidavit attached to real estate list.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-152" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-152</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Records of county auditor or treasurer authorized as tax records.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-153" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-153</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Delivery of updated records to boards of equalization--Open to public inspection.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-154" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-154</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Notice of assessment--Required information--Promulgation of rules.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-155" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-155</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-156" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-156</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Counties not in compliance--Basis of request for and issuance of certificate of compliance.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-157" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-157</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Consideration of federal income tax credits in assessing property prohibited.</span></p><p dir="ltr" class="sa848fded99684f54b525aaec7af5b611B"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-158" rel="noopener"><span class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">10-6-158</span></a><span xml:space="preserve" class="sa848fded99684f54b525aaec7af5b611DefaultParagraphFont">    Owner-occupied single-family dwellings--Total assessed value--Limitation.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-1 - Transferred to § 10-6-101."><meta property="og:description" content="SDLRC Codified Law 10-6-1 - Transferred to § 10-6-101."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1" rel="noopener"><span class="s0SENU">10-6-1</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1" rel="noopener"><span class="s0CL">10-6-1</span></a><span class="s0CL">01.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1897, ch 28, § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89; SL 1980, ch 77, § 2; SL 1989, ch 86, § 10; SL 2021, ch 44, §§ 1, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084031Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084031SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084031CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084031000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084031DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084031SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-1.1 - Transferred to § 10-6-102."><meta property="og:description" content="SDLRC Codified Law 10-6-1.1 - Transferred to § 10-6-102."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-1.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084031Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1.1" rel="noopener"><span class="s2084031SENU">10-6-1.1</span></a><span xml:space="preserve" class="s2084031SENU">. </span><span xml:space="preserve" class="s2084031CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-102" rel="noopener"><span class="s2084031CL">10-6-102</span></a><span class="s2084031CL">.</span></p><p dir="ltr" class="s2084031Normal"><span xml:space="preserve" class="s2084031000000"> </span></p><p dir="ltr" class="s2084031Normal"><span xml:space="preserve" class="s2084031DefaultParagraphFont">Source: </span><span class="s2084031SCL">SL 1988, ch 94, § 3; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-1.2 - Transferred to § 10-6-103."><meta property="og:description" content="SDLRC Codified Law 10-6-1.2 - Transferred to § 10-6-103."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-1.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1.2" rel="noopener"><span class="s0SENU">10-6-1.2</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-103" rel="noopener"><span class="s0CL">10-6-103</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1988, ch 94, § 4; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-1.3 - Transferred to § 10-6-104."><meta property="og:description" content="SDLRC Codified Law 10-6-1.3 - Transferred to § 10-6-104."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-1.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1.3" rel="noopener"><span class="s0SENU">10-6-1.3</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-104" rel="noopener"><span class="s0CL">10-6-104</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1997, ch 61, § 13; SL 2000, ch 45, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082596Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082596SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082596CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082596DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082596000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082596DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082596SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-1.4 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-1.4 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-1.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082596Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-1.4" rel="noopener"><span class="s2082596SENU">10-6-1.4</span></a><span xml:space="preserve" class="s2082596SENU">. </span><span class="s2082596CL">Repealed.</span><span class="s2082596DefaultParagraphFont"></span></p><p dir="ltr" class="s2082596Normal"><span xml:space="preserve" class="s2082596000000"> </span></p><p dir="ltr" class="s2082596Normal"><span xml:space="preserve" class="s2082596DefaultParagraphFont-000001">Source: </span><span class="s2082596SCL">SL 2000, ch 45, § 2; SL 2021, ch 44, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-2 - Transferred to § 10-6-105."><meta property="og:description" content="SDLRC Codified Law 10-6-2 - Transferred to § 10-6-105."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-2" rel="noopener"><span class="s0SENU">10-6-2</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-105" rel="noopener"><span class="s0CL">10-6-105</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1897, ch 28, § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112, § 1; SDC 1939, § 57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, § 1; SL 1992, ch 80, § 29; SL 1993, ch 86, § 37; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-2.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-2.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-2.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-2.1, 10-6-2.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;30, 31.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-3 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-3 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-3"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-3. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082597Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082597SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082597CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082597DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082597000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082597DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082597SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-3.1 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-3.1 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-3.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082597Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-3.1" rel="noopener"><span class="s2082597SENU">10-6-3.1</span></a><span xml:space="preserve" class="s2082597SENU">. </span><span class="s2082597CL">Repealed.</span><span class="s2082597DefaultParagraphFont"></span></p><p dir="ltr" class="s2082597Normal"><span xml:space="preserve" class="s2082597000000"> </span></p><p dir="ltr" class="s2082597Normal"><span xml:space="preserve" class="s2082597DefaultParagraphFont-000001">Source: </span><span class="s2082597SCL">SL 1977, ch 47, § 6; SL 1994, ch 48, § 5; SL 2021, ch 44, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-4 - Transferred to § 10-6-107."><meta property="og:description" content="SDLRC Codified Law 10-6-4 - Transferred to § 10-6-107."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-4" rel="noopener"><span class="s0SENU">10-6-4</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-107" rel="noopener"><span class="s0CL">10-6-107</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SDC 1939, § 57.0203; SL 1992, ch 80, § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-5 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-5. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;33.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-7 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-7 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-7"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-7. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;34.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-8 - Transferred to § 10-6-108."><meta property="og:description" content="SDLRC Codified Law 10-6-8 - Transferred to § 10-6-108."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-8" rel="noopener"><span class="s0SENU">10-6-8</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-108" rel="noopener"><span class="s0CL">10-6-108</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SL 2021, ch 44, §§ 5, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-9 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-9 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-9"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-9. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;3.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082601Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082601SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082601CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082601DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082601000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082601DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082601SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-10 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-10 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-10"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082601Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-10" rel="noopener"><span class="s2082601SENU">10-6-10</span></a><span xml:space="preserve" class="s2082601SENU">. </span><span class="s2082601CL">Repealed.</span><span class="s2082601DefaultParagraphFont"></span></p><p dir="ltr" class="s2082601Normal"><span xml:space="preserve" class="s2082601000000"> </span></p><p dir="ltr" class="s2082601Normal"><span xml:space="preserve" class="s2082601DefaultParagraphFont-000001">Source: </span><span xml:space="preserve" class="s2082601SCL">SL 1955, ch 422, § 21; SL 1957, ch 477, § 10; SDC Supp 1960, § 57.03A10; SL 1992, ch 80, § 36; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2082601SCL">11-1</span></a><span class="s2082601SCL">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 7.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-11 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-11 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-11"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-11 to 10-6-16. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;37 to 42.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-17 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-17 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-17"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-17. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;4.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-18 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-18 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-18"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-18. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 86, &#167;&nbsp;3.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-19 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-19 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-19"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-19. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;43.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082602Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082602SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082602CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082602DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082602000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082602DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082602SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-20 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-20 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-20"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082602Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-20" rel="noopener"><span class="s2082602SENU">10-6-20</span></a><span xml:space="preserve" class="s2082602SENU">. </span><span class="s2082602CL">Repealed.</span><span class="s2082602DefaultParagraphFont"></span></p><p dir="ltr" class="s2082602Normal"><span xml:space="preserve" class="s2082602000000"> </span></p><p dir="ltr" class="s2082602Normal"><span xml:space="preserve" class="s2082602DefaultParagraphFont-000001">Source: </span><span class="s2082602SCL">SL 1899, ch 40, § 13; RPolC 1903, § 2074; RC 1919, § 6691; SDC 1939, § 57.0341; SL 1955, ch 422, § 28; SL 1957, ch 477, § 16; SDC Supp 1960, § 57.03A16; SL 1992, ch 80, § 44; SL 2021, ch 44, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082603Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082603SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082603CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082603DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082603000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082603DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082603SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-21 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-21 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-21"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082603Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-21" rel="noopener"><span class="s2082603SENU">10-6-21</span></a><span xml:space="preserve" class="s2082603SENU">. </span><span class="s2082603CL">Repealed.</span><span class="s2082603DefaultParagraphFont"></span></p><p dir="ltr" class="s2082603Normal"><span xml:space="preserve" class="s2082603000000"> </span></p><p dir="ltr" class="s2082603Normal"><span xml:space="preserve" class="s2082603DefaultParagraphFont-000001">Source: </span><span class="s2082603SCL">SL 1899, ch 40, § 8; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1982, ch 86, § 4; SL 1989, ch 82, § 41; SL 2021, ch 44, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082604Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082604SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082604CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082604DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082604000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082604DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082604SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-22 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-22 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-22"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082604Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-22" rel="noopener"><span class="s2082604SENU">10-6-22</span></a><span xml:space="preserve" class="s2082604SENU">. </span><span class="s2082604CL">Repealed.</span><span class="s2082604DefaultParagraphFont"></span></p><p dir="ltr" class="s2082604Normal"><span xml:space="preserve" class="s2082604000000"> </span></p><p dir="ltr" class="s2082604Normal"><span xml:space="preserve" class="s2082604DefaultParagraphFont-000001">Source: </span><span class="s2082604SCL">SL 1899, ch 40; RPolC 1903, § 2069; RC 1919, § 6686; SDC 1939, § 57.0338; SL 1989, ch 82, § 41; SL 2021, ch 44, § 8.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-23 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-23 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-23"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-23, 10-6-24. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;45, 46.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-25 - Transferred to § 10-6-109."><meta property="og:description" content="SDLRC Codified Law 10-6-25 - Transferred to § 10-6-109."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-25"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-25" rel="noopener"><span class="s0SENU">10-6-25</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-109" rel="noopener"><span class="s0CL">10-6-109</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SDC 1939, § 57.0340; SL 1989, ch 82, § 29; SL 2000, ch 42, § 5; SL 2021, ch 44, §§ 9, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-25.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-25.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-25.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-25.1, 10-6-25.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&#167;&nbsp;6, 7.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-26 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-26 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-26"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-26, 10-6-27. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 86, &#167;&#167;&nbsp;5, 6.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-28 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-28 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-28"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-28. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;47.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-29 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-29 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-29"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-29. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;8.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-30 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-30 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-30"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-30. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;48.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31 - Transferred to § 10-6-110."><meta property="og:description" content="SDLRC Codified Law 10-6-31 - Transferred to § 10-6-110."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31" rel="noopener"><span class="s0SENU">10-6-31</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-110" rel="noopener"><span class="s0CL">10-6-110</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1931, ch 256; SL 1933, ch 191, § 1; SDC 1939, § 57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, § 1; SL 1967, ch 319; SL 1977, ch 81, § 1; SL 1978, ch 71, § 1; SL 1979, ch 63, § 2; SL 1989, ch 82, § 41; SL 2008, ch 41, § 1; SL 2015, ch 65, § 2; SL 2021, ch 44, §§ 10, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.1 - Transferred to § 10-6-111."><meta property="og:description" content="SDLRC Codified Law 10-6-31.1 - Transferred to § 10-6-111."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.1" rel="noopener"><span class="s0SENU">10-6-31.1</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-111" rel="noopener"><span class="s0CL">10-6-111</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1974, ch 90; SL 2021, ch 44, §§ 11, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.2 - Transferred to § 10-6-106."><meta property="og:description" content="SDLRC Codified Law 10-6-31.2 - Transferred to § 10-6-106."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.2" rel="noopener"><span class="s0SENU">10-6-31.2</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-106" rel="noopener"><span class="s0CL">10-6-106</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1977, ch 47, § 4; SL 1994, ch 48, § 6; SL 2021, ch 44, §§ 12, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.3 - Transferred to § 10-6-112."><meta property="og:description" content="SDLRC Codified Law 10-6-31.3 - Transferred to § 10-6-112."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.3" rel="noopener"><span class="s0SENU">10-6-31.3</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-112" rel="noopener"><span class="s0CL">10-6-112</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1979, ch 65; SL 1991, ch 81; SL 1992, ch 77; SL 1992, ch 78; SL 1993, ch 83; SL 1998, ch 51, § 7; SL 2008, ch 44, § 18, eff. July 1, 2009; SL 2016, ch 57, § 1; SL 2017, ch 62, § 1; SL 2021, ch 44, §§ 13, 44; SL 2021, ch 45, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.4 - Transferred to § 10-6-113."><meta property="og:description" content="SDLRC Codified Law 10-6-31.4 - Transferred to § 10-6-113."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.4" rel="noopener"><span class="s0SENU">10-6-31.4</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-113" rel="noopener"><span class="s0CL">10-6-113</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1994, ch 81, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.5 - Transferred to § 10-6-114."><meta property="og:description" content="SDLRC Codified Law 10-6-31.5 - Transferred to § 10-6-114."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.5"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.5" rel="noopener"><span class="s0SENU">10-6-31.5</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-114" rel="noopener"><span class="s0CL">10-6-114</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1994, ch 81, § 2; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.6 - Transferred to § 10-6-115."><meta property="og:description" content="SDLRC Codified Law 10-6-31.6 - Transferred to § 10-6-115."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.6" rel="noopener"><span class="s0SENU">10-6-31.6</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-115" rel="noopener"><span class="s0CL">10-6-115</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2016, ch 57, § 2; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.7 - Transferred to § 10-6-116."><meta property="og:description" content="SDLRC Codified Law 10-6-31.7 - Transferred to § 10-6-116."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.7" rel="noopener"><span class="s0SENU">10-6-31.7</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-116" rel="noopener"><span class="s0CL">10-6-116</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2017, ch 63, § 1; SL 2018, ch 60, § 1; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.8 - Transferred to § 10-6-117."><meta property="og:description" content="SDLRC Codified Law 10-6-31.8 - Transferred to § 10-6-117."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.8" rel="noopener"><span class="s0SENU">10-6-31.8</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-117" rel="noopener"><span class="s0CL">10-6-117</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2017, ch 63, § 2; SL 2021, ch 44, §§ 14, 44; SL 2021, ch 46, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-31.9 - Transferred to § 10-6-118."><meta property="og:description" content="SDLRC Codified Law 10-6-31.9 - Transferred to § 10-6-118."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-31.9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-31.9" rel="noopener"><span class="s0SENU">10-6-31.9</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-118" rel="noopener"><span class="s0CL">10-6-118</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2017, ch 63, § 3; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-32 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-32 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-32"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-32. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1995, ch 55.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33 - Transferred to § 10-6-119."><meta property="og:description" content="SDLRC Codified Law 10-6-33 - Transferred to § 10-6-119."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33" rel="noopener"><span class="s0SENU">10-6-33</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-119" rel="noopener"><span class="s0CL">10-6-119</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1897, ch 28, § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459, § 1; SL 1977, ch 86, § 1; SL 1989, ch 86, § 1; SL 1989, ch 87, § 1; SL 1992, ch 60, § 2; SL 2021, ch 44, §§ 15, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&#167;&nbsp;23, 24, eff. July 1, 2009.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082612Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082612SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082612CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082612DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082612000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082612DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082612SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.2 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-33.2 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082612Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.2" rel="noopener"><span class="s2082612SENU">10-6-33.2</span></a><span xml:space="preserve" class="s2082612SENU">. </span><span class="s2082612CL">Repealed.</span><span class="s2082612DefaultParagraphFont"></span></p><p dir="ltr" class="s2082612Normal"><span xml:space="preserve" class="s2082612000000"> </span></p><p dir="ltr" class="s2082612Normal"><span xml:space="preserve" class="s2082612DefaultParagraphFont-000001">Source: </span><span class="s2082612SCL">SL 1970, ch 79, § 2; SL 2005, ch 57, § 1; SL 2021, ch 44, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.3 - Transferred to § 10-6-120."><meta property="og:description" content="SDLRC Codified Law 10-6-33.3 - Transferred to § 10-6-120."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.3" rel="noopener"><span class="s0SENU">10-6-33.3</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-120" rel="noopener"><span class="s0CL">10-6-120</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff. July 1, 2009; SL 2021, ch 44, §§ 17, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.4 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.4 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.4"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.4. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&#167;&nbsp;23, 24, eff. July 1, 2009.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082614Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082614SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082614CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082614DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082614000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082614DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082614SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.5 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-33.5 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.5"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082614Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.5" rel="noopener"><span class="s2082614SENU">10-6-33.5</span></a><span xml:space="preserve" class="s2082614SENU">. </span><span class="s2082614CL">Repealed.</span><span class="s2082614DefaultParagraphFont"></span></p><p dir="ltr" class="s2082614Normal"><span xml:space="preserve" class="s2082614000000"> </span></p><p dir="ltr" class="s2082614Normal"><span xml:space="preserve" class="s2082614DefaultParagraphFont-000001">Source: </span><span class="s2082614SCL">SL 1977, ch 47, § 5; SL 1994, ch 48, § 7; SL 2008, ch 44, § 16, eff. July 1, 2009; SL 2021, ch 44, § 18.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&#167;&nbsp;23, 24, eff. July 1, 2009.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082752Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082752SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082752CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082752000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082752DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082752SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.7 - Repealed."><meta property="og:description" content="SDLRC Codified Law 10-6-33.7 - Repealed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082752Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.7" rel="noopener"><span class="s2082752SENU">10-6-33.7</span></a><span xml:space="preserve" class="s2082752SENU">. </span><span class="s2082752CL">Repealed.</span></p><p dir="ltr" class="s2082752Normal"><span xml:space="preserve" class="s2082752000000"> </span></p><p dir="ltr" class="s2082752Normal"><span xml:space="preserve" class="s2082752DefaultParagraphFont">Source: </span><span class="s2082752SCL">SL 1989, ch 86, § 5; SL 1991, ch 82, § 2; SL 2008, ch 44, § 17, eff. July 1, 2009; SL 2021, ch 43, § 9; SL 2021, ch 44, § 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.8 - Transferred to § 10-6-121."><meta property="og:description" content="SDLRC Codified Law 10-6-33.8 - Transferred to § 10-6-121."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.8" rel="noopener"><span class="s0SENU">10-6-33.8</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-121" rel="noopener"><span class="s0CL">10-6-121</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.9 - Transferred to § 10-6-122."><meta property="og:description" content="SDLRC Codified Law 10-6-33.9 - Transferred to § 10-6-122."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.9" rel="noopener"><span class="s0SENU">10-6-33.9</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-122" rel="noopener"><span class="s0CL">10-6-122</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1989, ch 86, § 7; SL 1990, ch 71, §§ 2, 9; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.10 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.10 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.10"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.10. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1995, ch 68, &#167;&nbsp;64.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.11 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.11 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.11"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.11. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;9.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.12 - Transferred to § 10-6-123."><meta property="og:description" content="SDLRC Codified Law 10-6-33.12 - Transferred to § 10-6-123."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.12"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.12" rel="noopener"><span class="s0SENU">10-6-33.12</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-123" rel="noopener"><span class="s0CL">10-6-123</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1990, ch 71, § 6; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.13 - Transferred to § 10-6-124."><meta property="og:description" content="SDLRC Codified Law 10-6-33.13 - Transferred to § 10-6-124."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.13"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.13" rel="noopener"><span class="s0SENU">10-6-33.13</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-124" rel="noopener"><span class="s0CL">10-6-124</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1990, ch 71, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.14 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.14 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.14"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.14 to 10-6-33.20. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&#167;&nbsp;23, 24, eff. July 1, 2009.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.21 - Transferred to § 10-6-125."><meta property="og:description" content="SDLRC Codified Law 10-6-33.21 - Transferred to § 10-6-125."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.21"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.21" rel="noopener"><span class="s0SENU">10-6-33.21</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-125" rel="noopener"><span class="s0CL">10-6-125</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1998, ch 55, § 1; SL 1999, ch 43, § 1; SL 2021, ch 43, § 10; SL 2021, ch 44, §§ 20, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.22 - Transferred to § 10-6-126."><meta property="og:description" content="SDLRC Codified Law 10-6-33.22 - Transferred to § 10-6-126."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.22"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.22" rel="noopener"><span class="s0SENU">10-6-33.22</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-126" rel="noopener"><span class="s0CL">10-6-126</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1999, ch 43, § 2; SL 2021, ch 44, §§ 21, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-33.23 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-33.23 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-33.23"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-33.23 to 10-6-33.27. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&#167;&nbsp;23, 24, eff. July 1, 2009.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.28 - Transferred to § 10-6-127."><meta property="og:description" content="SDLRC Codified Law 10-6-33.28 - Transferred to § 10-6-127."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.28"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.28" rel="noopener"><span class="s0SENU">10-6-33.28</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-127" rel="noopener"><span class="s0CL">10-6-127</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 5; SL 2009, ch 40, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.29 - Transferred to § 10-6-128."><meta property="og:description" content="SDLRC Codified Law 10-6-33.29 - Transferred to § 10-6-128."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.29"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.29" rel="noopener"><span class="s0SENU">10-6-33.29</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-128" rel="noopener"><span class="s0CL">10-6-128</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 6; SL 2009, ch 40, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49, § 1; SL 2020, ch 37, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.30 - Transferred to § 10-6-129."><meta property="og:description" content="SDLRC Codified Law 10-6-33.30 - Transferred to § 10-6-129."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.30"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.30" rel="noopener"><span class="s0SENU">10-6-33.30</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-129" rel="noopener"><span class="s0CL">10-6-129</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 7; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.31 - Transferred to § 10-6-131."><meta property="og:description" content="SDLRC Codified Law 10-6-33.31 - Transferred to § 10-6-131."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.31"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.31" rel="noopener"><span class="s0SENU">10-6-33.31</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-131" rel="noopener"><span class="s0CL">10-6-131</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 8; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 50, § 1; SL 2013, ch 44, § 1; SL 2020, ch 38, § 1; SL 2021, ch 44, §§ 22, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.32 - Transferred to § 10-6-130."><meta property="og:description" content="SDLRC Codified Law 10-6-33.32 - Transferred to § 10-6-130."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.32"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.32" rel="noopener"><span class="s0SENU">10-6-33.32</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-130" rel="noopener"><span class="s0CL">10-6-130</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 9; SL 2021, ch 43, § 11; SL 2021, ch 44, §§ 23, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.33 - Transferred to § 10-6-132."><meta property="og:description" content="SDLRC Codified Law 10-6-33.33 - Transferred to § 10-6-132."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.33"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.33" rel="noopener"><span class="s0SENU">10-6-33.33</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-132" rel="noopener"><span class="s0CL">10-6-132</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 10; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.34 - Transferred to § 10-6-133."><meta property="og:description" content="SDLRC Codified Law 10-6-33.34 - Transferred to § 10-6-133."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.34"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.34" rel="noopener"><span class="s0SENU">10-6-33.34</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-133" rel="noopener"><span class="s0CL">10-6-133</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 24, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.35 - Transferred to § 10-6-134."><meta property="og:description" content="SDLRC Codified Law 10-6-33.35 - Transferred to § 10-6-134."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.35"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.35" rel="noopener"><span class="s0SENU">10-6-33.35</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-134" rel="noopener"><span class="s0CL">10-6-134</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2008, ch 44, § 12 as amended by SL 2008, ch 42, § 2; SL 2009, ch 41, § 1; SL 2013, ch 45, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082574Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082574SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082574CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082574DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082574000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082574DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082574SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.36 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-33.36 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.36"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082574Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.36" rel="noopener"><span class="s2082574SENU">10-6-33.36</span></a><span xml:space="preserve" class="s2082574SENU">. </span><span class="s2082574CL">Repealed.</span><span class="s2082574DefaultParagraphFont"></span></p><p dir="ltr" class="s2082574Normal"><span xml:space="preserve" class="s2082574000000"> </span></p><p dir="ltr" class="s2082574Normal"><span xml:space="preserve" class="s2082574DefaultParagraphFont-000001">Source: </span><span xml:space="preserve" class="s2082574SCL">SL 2009, ch 40, § 5; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2082574SCL">11-1</span></a><span class="s2082574SCL">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 27.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082575Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082575SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082575CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082575DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082575000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082575DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082575SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.37 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-33.37 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.37"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082575Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.37" rel="noopener"><span class="s2082575SENU">10-6-33.37</span></a><span xml:space="preserve" class="s2082575SENU">. </span><span class="s2082575CL">Repealed.</span><span class="s2082575DefaultParagraphFont"></span></p><p dir="ltr" class="s2082575Normal"><span xml:space="preserve" class="s2082575000000"> </span></p><p dir="ltr" class="s2082575Normal"><span xml:space="preserve" class="s2082575DefaultParagraphFont-000001">Source: </span><span class="s2082575SCL">SL 2009, ch 40, § 6; SL 2021, ch 44, § 27.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082576Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082576SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082576CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082576DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082576000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082576DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082576SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-33.38 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-33.38 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-33.38"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082576Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-33.38" rel="noopener"><span class="s2082576SENU">10-6-33.38</span></a><span xml:space="preserve" class="s2082576SENU">. </span><span class="s2082576CL">Repealed.</span><span class="s2082576DefaultParagraphFont"></span></p><p dir="ltr" class="s2082576Normal"><span xml:space="preserve" class="s2082576000000"> </span></p><p dir="ltr" class="s2082576Normal"><span xml:space="preserve" class="s2082576DefaultParagraphFont-000001">Source: </span><span class="s2082576SCL">SL 2019, ch 60, § 1; SL 2021, ch 44, § 27.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-34 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-34 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-34"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-34. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;10.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-34.1 - Transferred to § 10-6-136."><meta property="og:description" content="SDLRC Codified Law 10-6-34.1 - Transferred to § 10-6-136."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-34.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-34.1" rel="noopener"><span class="s0SENU">10-6-34.1</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-136" rel="noopener"><span class="s0CL">10-6-136</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1978, ch 72, § 14; SL 1990, ch 73; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082577Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082577SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082577CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082577DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082577000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082577DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082577SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-35 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-35"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082577Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35" rel="noopener"><span class="s2082577SENU">10-6-35</span></a><span xml:space="preserve" class="s2082577SENU">. </span><span class="s2082577CL">Repealed.</span><span class="s2082577DefaultParagraphFont"></span></p><p dir="ltr" class="s2082577Normal"><span xml:space="preserve" class="s2082577000000"> </span></p><p dir="ltr" class="s2082577Normal"><span xml:space="preserve" class="s2082577DefaultParagraphFont-000001">Source: </span><span class="s2082577SCL">SL 1897, ch 28, § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459; SL 2021, ch 44, § 28.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081161Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081161SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081161CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081161000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081161DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081161SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081161Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.1"><span class="s2081161SENU">10-6-35.1</span></a><span xml:space="preserve" class="s2081161SENU">. </span><span class="s2081161CL">Repealed.</span></p><p dir="ltr" class="s2081161Normal"><span xml:space="preserve" class="s2081161000000"> </span></p><p dir="ltr" class="s2081161Normal"><span xml:space="preserve" class="s2081161DefaultParagraphFont">Source: </span><span class="s2081161SCL">SL 1970, ch 81, §§ 1, 4; SL 1971, ch 73; SL 1974, ch 91, § 1; SL 1985, ch 70; SL 1987, ch 84, § 1; SL 1989, ch 82, § 41; SL 1993, ch 85, § 1; SL 2000, ch 42, § 11; SL 2007, ch 53, § 2; SL 2020, ch 39, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35.2 - Transferred to § 10-6-137."><meta property="og:description" content="SDLRC Codified Law 10-6-35.2 - Transferred to § 10-6-137."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-35.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.2" rel="noopener"><span class="s0SENU">10-6-35.2</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-137" rel="noopener"><span class="s0CL">10-6-137</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1970, ch 81, § 2; SL 1974, ch 91, § 3; SL 1977, ch 82, § 1; SL 1986, ch 84; SL 1987, ch 85; SL 1991, ch 83, § 1; SL 1993, ch 85, § 3; SL 1994, ch 78, § 1; SL 1994, ch 79, § 3; SL 2000, ch 42, § 12; SL 2019, ch 61, § 2; SL 2020, ch 39, § 1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081160Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081160SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081160CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081160000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081160DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081160SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081160Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.3"><span class="s2081160SENU">10-6-35.3</span></a><span xml:space="preserve" class="s2081160SENU">. </span><span class="s2081160CL">Repealed.</span></p><p dir="ltr" class="s2081160Normal"><span xml:space="preserve" class="s2081160000000"> </span></p><p dir="ltr" class="s2081160Normal"><span xml:space="preserve" class="s2081160DefaultParagraphFont">Source: </span><span class="s2081160SCL">SL 1970, ch 81, § 3; SL 2020, ch 39, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35.4 - Transferred to § 10-6-138."><meta property="og:description" content="SDLRC Codified Law 10-6-35.4 - Transferred to § 10-6-138."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-35.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.4" rel="noopener"><span class="s0SENU">10-6-35.4</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-138" rel="noopener"><span class="s0CL">10-6-138</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1974, ch 91, § 2; SL 1977, ch 82, § 2; SL 1993, ch 82, § 3; SL 1993, ch 85, § 4; SL 1994, ch 79, § 4; SL 2020, ch 39, § 4; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-35.5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-35.5 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-35.5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-35.5 to 10-6-35.7. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1978, ch 74, &#167;&nbsp;12.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-35.8 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-35.8 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-35.8"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-35.8 to 10-6-35.18. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2010, ch 47, &#167;&#167;&nbsp;8 to 18.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081158Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081158SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081158CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081158000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081158DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081158SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081158Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.19"><span class="s2081158SENU">10-6-35.19</span></a><span xml:space="preserve" class="s2081158SENU">. </span><span class="s2081158CL">Repealed.</span></p><p dir="ltr" class="s2081158Normal"><span xml:space="preserve" class="s2081158000000"> </span></p><p dir="ltr" class="s2081158Normal"><span xml:space="preserve" class="s2081158DefaultParagraphFont">Source: </span><span class="s2081158SCL">SL 1980, ch 73; SL 1981, ch 80; SL 1989, ch. 82, § 41; SL 2000, ch 42, § 13; SL 2020, ch 39, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082578Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082578SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082578CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082578DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082578000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082578DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082578SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35.20 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-35.20 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-35.20"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082578Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.20" rel="noopener"><span class="s2082578SENU">10-6-35.20</span></a><span xml:space="preserve" class="s2082578SENU">. </span><span class="s2082578CL">Repealed.</span><span class="s2082578DefaultParagraphFont"></span></p><p dir="ltr" class="s2082578Normal"><span xml:space="preserve" class="s2082578000000"> </span></p><p dir="ltr" class="s2082578Normal"><span xml:space="preserve" class="s2082578DefaultParagraphFont-000001">Source: </span><span class="s2082578SCL">SL 1980, ch 84, § 5; SL 2021, ch 44, § 29.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081157Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081157SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081157CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081157000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081157DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081157SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081157Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.21"><span class="s2081157SENU">10-6-35.21</span></a><span xml:space="preserve" class="s2081157SENU">. </span><span class="s2081157CL">Repealed.</span></p><p dir="ltr" class="s2081157Normal"><span xml:space="preserve" class="s2081157000000"> </span></p><p dir="ltr" class="s2081157Normal"><span xml:space="preserve" class="s2081157DefaultParagraphFont">Source: </span><span class="s2081157SCL">SL 1987, ch 84, § 2; SL 1989, ch. 82, § 41; SL 2000, ch 42, § 14; SL 2020, ch 39, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081156Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081156SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081156CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081156000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081156DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081156SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081156Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.22"><span class="s2081156SENU">10-6-35.22</span></a><span xml:space="preserve" class="s2081156SENU">. </span><span class="s2081156CL">Repealed.</span></p><p dir="ltr" class="s2081156Normal"><span xml:space="preserve" class="s2081156000000"> </span></p><p dir="ltr" class="s2081156Normal"><span xml:space="preserve" class="s2081156DefaultParagraphFont">Source: </span><span class="s2081156SCL">SL 1987, ch 84, § 3; SL 1988, ch 87; SL 2020, ch 39, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35.23 - Transferred to § 10-6-139."><meta property="og:description" content="SDLRC Codified Law 10-6-35.23 - Transferred to § 10-6-139."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-35.23"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.23" rel="noopener"><span class="s0SENU">10-6-35.23</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-139" rel="noopener"><span class="s0CL">10-6-139</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081154Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081154SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081154CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081154000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081154DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081154SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081154Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.24"><span class="s2081154SENU">10-6-35.24</span></a><span xml:space="preserve" class="s2081154SENU">. </span><span class="s2081154CL">Repealed.</span></p><p dir="ltr" class="s2081154Normal"><span xml:space="preserve" class="s2081154000000"> </span></p><p dir="ltr" class="s2081154Normal"><span xml:space="preserve" class="s2081154DefaultParagraphFont">Source: </span><span class="s2081154SCL">SL 1993, ch 85, § 2; SL 1994, ch 79, § 1; SL 2000, ch 42, § 15; SL 2020, ch 39, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081153Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081153SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081153CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081153000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081153DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081153SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081153Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.25"><span class="s2081153SENU">10-6-35.25</span></a><span xml:space="preserve" class="s2081153SENU">. </span><span class="s2081153CL">Repealed.</span></p><p dir="ltr" class="s2081153Normal"><span xml:space="preserve" class="s2081153000000"> </span></p><p dir="ltr" class="s2081153Normal"><span xml:space="preserve" class="s2081153DefaultParagraphFont">Source: </span><span class="s2081153SCL">SL 1994, ch 79, § 2; SL 2000, ch 42, § 16; SL 2020, ch 39, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081152Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081152SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081152CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081152000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081152DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081152SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081152Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-35.26"><span class="s2081152SENU">10-6-35.26</span></a><span xml:space="preserve" class="s2081152SENU">. </span><span class="s2081152CL">Repealed.</span></p><p dir="ltr" class="s2081152Normal"><span xml:space="preserve" class="s2081152000000"> </span></p><p dir="ltr" class="s2081152Normal"><span xml:space="preserve" class="s2081152DefaultParagraphFont">Source: </span><span class="s2081152SCL">SL 2019, ch 61, § 1; SL 2020, ch 39, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sfad589e1504a47cd9f0975dba7ac16e5Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfad589e1504a47cd9f0975dba7ac16e5SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfad589e1504a47cd9f0975dba7ac16e5CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfad589e1504a47cd9f0975dba7ac16e5000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfad589e1504a47cd9f0975dba7ac16e5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfad589e1504a47cd9f0975dba7ac16e5SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-35.27 - Transferred to § 10-6-140."><meta property="og:description" content="SDLRC Codified Law 10-6-35.27 - Transferred to § 10-6-140."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-35.27"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sfad589e1504a47cd9f0975dba7ac16e5Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-35.27" rel="noopener"><span class="sfad589e1504a47cd9f0975dba7ac16e5SENU">10-6-35.27</span></a><span xml:space="preserve" class="sfad589e1504a47cd9f0975dba7ac16e5SENU">. </span><span xml:space="preserve" class="sfad589e1504a47cd9f0975dba7ac16e5CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-140" rel="noopener"><span class="sfad589e1504a47cd9f0975dba7ac16e5CL">10-6-140</span></a><span class="sfad589e1504a47cd9f0975dba7ac16e5CL">.</span></p><p dir="ltr" class="sfad589e1504a47cd9f0975dba7ac16e5Normal"><span xml:space="preserve" class="sfad589e1504a47cd9f0975dba7ac16e5000000"> </span></p><p dir="ltr" class="sfad589e1504a47cd9f0975dba7ac16e5Normal"><span xml:space="preserve" class="sfad589e1504a47cd9f0975dba7ac16e5DefaultParagraphFont">Source: </span><span class="sfad589e1504a47cd9f0975dba7ac16e5SCL">SL 2020, ch 39, § 15; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082579Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082579SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082579CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082579DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082579000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082579DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082579SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-36 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-36 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-36"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082579Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-36" rel="noopener"><span class="s2082579SENU">10-6-36</span></a><span xml:space="preserve" class="s2082579SENU">. </span><span class="s2082579CL">Repealed.</span><span class="s2082579DefaultParagraphFont"></span></p><p dir="ltr" class="s2082579Normal"><span xml:space="preserve" class="s2082579000000"> </span></p><p dir="ltr" class="s2082579Normal"><span xml:space="preserve" class="s2082579DefaultParagraphFont-000001">Source: </span><span class="s2082579SCL">SL 1897, ch 28, § 30; RPolC 1903, § 2089; SL 1913, ch 21; RC 1919, § 6708; SDC 1939, § 57.0331; SL 1989, ch. 82, § 41; SL 2021, ch 44, § 30.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-36.1 - Transferred to § 10-6-145."><meta property="og:description" content="SDLRC Codified Law 10-6-36.1 - Transferred to § 10-6-145."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-36.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-36.1" rel="noopener"><span class="s0SENU">10-6-36.1</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-145" rel="noopener"><span class="s0CL">10-6-145</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1989, ch 85, § 1; SL 2021, ch 44, §§ 31, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-36.2 - Transferred to § 10-6-146."><meta property="og:description" content="SDLRC Codified Law 10-6-36.2 - Transferred to § 10-6-146."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-36.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-36.2" rel="noopener"><span class="s0SENU">10-6-36.2</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-146" rel="noopener"><span class="s0CL">10-6-146</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1989, ch 85, § 1A; SL 2021, ch 44, §§ 32, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-36.3 - Transferred to § 10-6-147."><meta property="og:description" content="SDLRC Codified Law 10-6-36.3 - Transferred to § 10-6-147."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-36.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-36.3" rel="noopener"><span class="s0SENU">10-6-36.3</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-147" rel="noopener"><span class="s0CL">10-6-147</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1989, ch 85, § 1B; SL 2021, ch 44, §§ 33, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-37 - Transferred to § 10-6-148."><meta property="og:description" content="SDLRC Codified Law 10-6-37 - Transferred to § 10-6-148."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-37"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-37" rel="noopener"><span class="s0SENU">10-6-37</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-148" rel="noopener"><span class="s0CL">10-6-148</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1890, ch 24, § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82, § 30; SL 2021, ch 44, §§ 34, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-38 - Transferred to § 10-6-149."><meta property="og:description" content="SDLRC Codified Law 10-6-38 - Transferred to § 10-6-149."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-38"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-38" rel="noopener"><span class="s0SENU">10-6-38</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-149" rel="noopener"><span class="s0CL">10-6-149</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">PolC 1877, ch 28, § 26; SL 1881, ch 118, § 2; SL 1883, ch 98, § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SL 2021, ch 44, §§ 35, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084320Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084320SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084320CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2084320Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084320000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084320SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084320SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084320DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-39 - Transferred to § 10-6-150."><meta property="og:description" content="SDLRC Codified Law 10-6-39 - Transferred to § 10-6-150."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-39"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084320Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-39" rel="noopener"><span class="s2084320SENU">10-6-39</span></a><span xml:space="preserve" class="s2084320SENU">. </span><span xml:space="preserve" class="s2084320CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-150" rel="noopener"><span class="s2084320CL">10-6-150</span></a><span class="s2084320CL">.</span></p><p dir="ltr" class="s2084320Normal-000000"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span class="s2084320SCL">Source:</span><span xml:space="preserve" class="s2084320SCL-000002"> PolC 1877, ch 28, § 26; SL 1881, ch 118, § 2; SL 1883, ch 98, § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SL 2021, ch 44, § 44.</span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320000001"> </span></p><p dir="ltr" class="s2084320Normal"><span xml:space="preserve" class="s2084320DefaultParagraphFont">    </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-40 - Transferred to § 10-6-151."><meta property="og:description" content="SDLRC Codified Law 10-6-40 - Transferred to § 10-6-151."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-40"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-40" rel="noopener"><span class="s0SENU">10-6-40</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-151" rel="noopener"><span class="s0CL">10-6-151</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1899, ch 40, § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60, § 2; SL 2021, ch 44, §§ 36, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-41 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-41 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-41"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-41, 10-6-42. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;49, 50.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-43 - Transferred to § 10-6-152."><meta property="og:description" content="SDLRC Codified Law 10-6-43 - Transferred to § 10-6-152."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-43"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-43" rel="noopener"><span class="s0SENU">10-6-43</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-152" rel="noopener"><span class="s0CL">10-6-152</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1951, ch 460; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 37, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-44 - Transferred to § 10-6-153."><meta property="og:description" content="SDLRC Codified Law 10-6-44 - Transferred to § 10-6-153."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-44"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-44" rel="noopener"><span class="s0SENU">10-6-44</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-153" rel="noopener"><span class="s0CL">10-6-153</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SDC 1939, § 57.0345; SL 1951, ch 436; SL 1969, ch 262, § 3; SL 1979, ch 66, § 5; SL 1989, ch 82, § 41; SL 1991, ch 84; SL 1994, ch 74, § 2; SL 2001, ch 49, § 2; SL 2021, ch 44, §§ 38, 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-45 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-45 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-45"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-45. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;51.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-46 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-46 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-46"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-46, 10-6-47. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1972, ch 56, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-48 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-48 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-48"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-48. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;52.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-49 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-49 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-49"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-49. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2011, ch 51, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-50 - Transferred to § 10-6-154."><meta property="og:description" content="SDLRC Codified Law 10-6-50 - Transferred to § 10-6-154."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-50"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-50" rel="noopener"><span class="s0SENU">10-6-50</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-154" rel="noopener"><span class="s0CL">10-6-154</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, § 1; SL 2020, ch 40, § 1; SL 2021, ch 44, §§ 39, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-51 - Transferred to § 10-6-156."><meta property="og:description" content="SDLRC Codified Law 10-6-51 - Transferred to § 10-6-156."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-51"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-51" rel="noopener"><span class="s0SENU">10-6-51</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-156" rel="noopener"><span class="s0CL">10-6-156</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1990, ch 71, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-52 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-52 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-52"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-52, 10-6-53. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&#167;&nbsp;17, 18.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081151Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081151SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081151CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081151000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081151DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081151SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081151Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-54"><span class="s2081151SENU">10-6-54</span></a><span xml:space="preserve" class="s2081151SENU">. </span><span class="s2081151CL">Repealed.</span></p><p dir="ltr" class="s2081151Normal"><span xml:space="preserve" class="s2081151000000"> </span></p><p dir="ltr" class="s2081151Normal"><span xml:space="preserve" class="s2081151DefaultParagraphFont">Source: </span><span class="s2081151SCL">SL 1993, ch 82, § 1; SL 2000, ch 42, § 19; SL 2003, ch 51, § 1; SL 2020, ch 39, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2081150Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2081150SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081150CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081150000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2081150DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2081150SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2081150Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-55"><span class="s2081150SENU">10-6-55</span></a><span xml:space="preserve" class="s2081150SENU">. </span><span class="s2081150CL">Repealed.</span></p><p dir="ltr" class="s2081150Normal"><span xml:space="preserve" class="s2081150000000"> </span></p><p dir="ltr" class="s2081150Normal"><span xml:space="preserve" class="s2081150DefaultParagraphFont">Source: </span><span class="s2081150SCL">SL 1993, ch 82, § 2; SL 2000, ch 42, § 20; SL 2020, ch 39, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-56 - Transferred to § 10-6-141."><meta property="og:description" content="SDLRC Codified Law 10-6-56 - Transferred to § 10-6-141."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-56"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-56" rel="noopener"><span class="s0SENU">10-6-56</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-141" rel="noopener"><span class="s0CL">10-6-141</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1993, ch 82, § 2A; SL 2020, ch 39, § 10; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-57 - Transferred to § 10-6-142."><meta property="og:description" content="SDLRC Codified Law 10-6-57 - Transferred to § 10-6-142."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-57"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-57" rel="noopener"><span class="s0SENU">10-6-57</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-142" rel="noopener"><span class="s0CL">10-6-142</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1993, ch 82, § 4; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-58 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-58 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-58"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-58 to 10-6-65. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1998, ch 53, &#167;&#167;&nbsp;1 to 8.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-66 - Transferred to § 10-6-143."><meta property="og:description" content="SDLRC Codified Law 10-6-66 - Transferred to § 10-6-143."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-66"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-66" rel="noopener"><span class="s0SENU">10-6-66</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-143" rel="noopener"><span class="s0CL">10-6-143</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1993, ch 81, § 12; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-66.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-66.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-66.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-66.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Transferred to &#167;&nbsp;10-13-39.1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-67 - Transferred to § 10-6-144."><meta property="og:description" content="SDLRC Codified Law 10-6-67 - Transferred to § 10-6-144."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-67"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-67" rel="noopener"><span class="s0SENU">10-6-67</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-144" rel="noopener"><span class="s0CL">10-6-144</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 1993, ch 81, § 13; SL 2000, ch 42, § 21; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-68 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-68 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-68"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-68. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2000, ch 42, &#167;&nbsp;22.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-69 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-69 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-69"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-69. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1998, ch 50, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-70 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-70 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-70"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-70. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Transferred to &#167;&nbsp;10-21-36.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-71 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-71 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-71"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-71. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Transferred to &#167;&nbsp;10-21-37.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-72 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-72 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-72"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-72. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Transferred to &#167;&nbsp;10-21-38.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-73 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-73 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-73"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-73. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Transferred to &#167;&nbsp;10-21-39.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY10-6-74 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-6-74 "> <META NAME="Description" Content="South Dakota Codified Laws 10-6-74"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-6-74. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2008, ch 44, &#167;&nbsp;4, eff. July 1, 2014.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-75 - Transferred to § 10-6-155."><meta property="og:description" content="SDLRC Codified Law 10-6-75 - Transferred to § 10-6-155."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-75"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-75" rel="noopener"><span class="s0SENU">10-6-75</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-155" rel="noopener"><span class="s0CL">10-6-155</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2007, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 40, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082590Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082590SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082590CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082590DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082590000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082590DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082590SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-76 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-76 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-76"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082590Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-76" rel="noopener"><span class="s2082590SENU">10-6-76</span></a><span xml:space="preserve" class="s2082590SENU">. </span><span class="s2082590CL">Repealed.</span><span class="s2082590DefaultParagraphFont"></span></p><p dir="ltr" class="s2082590Normal"><span xml:space="preserve" class="s2082590000000"> </span></p><p dir="ltr" class="s2082590Normal"><span xml:space="preserve" class="s2082590DefaultParagraphFont-000001">Source: </span><span class="s2082590SCL">SL 2008, ch 44, § 1; SL 2021, ch 44, § 41.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082591Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082591SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082591CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082591DefaultParagraphFont { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082591000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082591DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082591SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-77 - Repealed"><meta property="og:description" content="SDLRC Codified Law 10-6-77 - Repealed"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-77"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082591Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-77" rel="noopener"><span class="s2082591SENU">10-6-77</span></a><span xml:space="preserve" class="s2082591SENU">. </span><span class="s2082591CL">Repealed.</span><span class="s2082591DefaultParagraphFont"></span></p><p dir="ltr" class="s2082591Normal"><span xml:space="preserve" class="s2082591000000"> </span></p><p dir="ltr" class="s2082591Normal"><span xml:space="preserve" class="s2082591DefaultParagraphFont-000001">Source: </span><span class="s2082591SCL">SL 2008, ch 44, § 2; SL 2009, ch 40, § 3; SL 2012, ch 62, § 1; SL 2015, ch 65, § 1; SL 2021, ch 44, § 41.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-78 - Transferred to § 10-6-157."><meta property="og:description" content="SDLRC Codified Law 10-6-78 - Transferred to § 10-6-157."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-78"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s0Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-78" rel="noopener"><span class="s0SENU">10-6-78</span></a><span xml:space="preserve" class="s0SENU">. </span><span xml:space="preserve" class="s0CL">Transferred to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-157" rel="noopener"><span class="s0CL">10-6-157</span></a><span class="s0CL">.</span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0000000"> </span></p><p dir="ltr" class="s0Normal"><span xml:space="preserve" class="s0DefaultParagraphFont">Source: </span><span class="s0SCL">SL 2009, ch 42, § 1, eff. Nov. 1, 2008; SL 2021, ch 44, §§ 42, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc10ee3bb872e4150a6bb041406f76b09Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc10ee3bb872e4150a6bb041406f76b09SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc10ee3bb872e4150a6bb041406f76b09CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sc10ee3bb872e4150a6bb041406f76b09Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc10ee3bb872e4150a6bb041406f76b09StatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sc10ee3bb872e4150a6bb041406f76b09000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc10ee3bb872e4150a6bb041406f76b09NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc10ee3bb872e4150a6bb041406f76b09SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-101 - Definition of terms."><meta property="og:description" content="SDLRC Codified Law 10-6-101 - Definition of terms."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-101"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-101" rel="noopener"><span class="sc10ee3bb872e4150a6bb041406f76b09SENU">10-6-101</span></a><span xml:space="preserve" class="sc10ee3bb872e4150a6bb041406f76b09SENU">. </span><span class="sc10ee3bb872e4150a6bb041406f76b09CL">Definition of terms.</span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09Statute"><span class="sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont">Terms used in this chapter mean:</span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09StatuteNumber1"><span class="sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont">(1)    "Department," the Department of Revenue;</span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09StatuteNumber1"><span class="sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont">(2)    "Director," a county's director of equalization;</span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09StatuteNumber1"><span class="sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont">(3)    "Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.</span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09Normal"><span xml:space="preserve" class="sc10ee3bb872e4150a6bb041406f76b09000000"> </span></p><p dir="ltr" class="sc10ee3bb872e4150a6bb041406f76b09NoIndent"><span xml:space="preserve" class="sc10ee3bb872e4150a6bb041406f76b09DefaultParagraphFont-000001">Source: </span><span class="sc10ee3bb872e4150a6bb041406f76b09SCL">SL 1897, ch 28, § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89; SL 1980, ch 77, § 2; SL 1989, ch 86, § 10; SDCL § 10-6-1; SL 2021, ch 44, §§ 1, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s83842509a6e64b53b0b96960d724539bNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s83842509a6e64b53b0b96960d724539bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s83842509a6e64b53b0b96960d724539bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s83842509a6e64b53b0b96960d724539bNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s83842509a6e64b53b0b96960d724539bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s83842509a6e64b53b0b96960d724539b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s83842509a6e64b53b0b96960d724539bSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s83842509a6e64b53b0b96960d724539bSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-102 - Mill levy defined--Substitution."><meta property="og:description" content="SDLRC Codified Law 10-6-102 - Mill levy defined--Substitution."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-102"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s83842509a6e64b53b0b96960d724539bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-102" rel="noopener"><span class="s83842509a6e64b53b0b96960d724539bSENU">10-6-102</span></a><span xml:space="preserve" class="s83842509a6e64b53b0b96960d724539bSENU">. </span><span class="s83842509a6e64b53b0b96960d724539bCL">Mill levy defined--Substitution.</span></p><p dir="ltr" class="s83842509a6e64b53b0b96960d724539bNormal-000000"><span class="s83842509a6e64b53b0b96960d724539bDefaultParagraphFont">The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives.</span></p><p dir="ltr" class="s83842509a6e64b53b0b96960d724539bNormal"><span xml:space="preserve" class="s83842509a6e64b53b0b96960d724539b000001"> </span></p><p dir="ltr" class="s83842509a6e64b53b0b96960d724539bNormal"><span class="s83842509a6e64b53b0b96960d724539bSCL">Source:</span><span xml:space="preserve" class="s83842509a6e64b53b0b96960d724539bSCL-000002"> SL 1988, ch 94, § 3; SDCL § 10-6-1.1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2bff5c26df90486d8409862ff2c94e3dNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2bff5c26df90486d8409862ff2c94e3dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2bff5c26df90486d8409862ff2c94e3dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2bff5c26df90486d8409862ff2c94e3dNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2bff5c26df90486d8409862ff2c94e3dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2bff5c26df90486d8409862ff2c94e3d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2bff5c26df90486d8409862ff2c94e3dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2bff5c26df90486d8409862ff2c94e3dSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-103 - One mill defined--Substitution."><meta property="og:description" content="SDLRC Codified Law 10-6-103 - One mill defined--Substitution."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-103"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2bff5c26df90486d8409862ff2c94e3dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-103" rel="noopener"><span class="s2bff5c26df90486d8409862ff2c94e3dSENU">10-6-103</span></a><span xml:space="preserve" class="s2bff5c26df90486d8409862ff2c94e3dSENU">. </span><span class="s2bff5c26df90486d8409862ff2c94e3dCL">One mill defined--Substitution.</span></p><p dir="ltr" class="s2bff5c26df90486d8409862ff2c94e3dNormal-000000"><span class="s2bff5c26df90486d8409862ff2c94e3dDefaultParagraphFont">The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valuation" and derivatives thereof for the term, one mill, and its derivatives.</span></p><p dir="ltr" class="s2bff5c26df90486d8409862ff2c94e3dNormal"><span xml:space="preserve" class="s2bff5c26df90486d8409862ff2c94e3d000001"> </span></p><p dir="ltr" class="s2bff5c26df90486d8409862ff2c94e3dNormal"><span class="s2bff5c26df90486d8409862ff2c94e3dSCL">Source:</span><span xml:space="preserve" class="s2bff5c26df90486d8409862ff2c94e3dSCL-000002"> SL 1988, ch 94, § 4; SDCL § 10-6-1.2; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s29768ecc059240f8a408b30ec7073ef1Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s29768ecc059240f8a408b30ec7073ef1SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s29768ecc059240f8a408b30ec7073ef1CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s29768ecc059240f8a408b30ec7073ef1Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s29768ecc059240f8a408b30ec7073ef1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s29768ecc059240f8a408b30ec7073ef1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s29768ecc059240f8a408b30ec7073ef1SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-104 - Fair market value and full and true value defined."><meta property="og:description" content="SDLRC Codified Law 10-6-104 - Fair market value and full and true value defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-104"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s29768ecc059240f8a408b30ec7073ef1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-104" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1SENU">10-6-104</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1SENU">. </span><span class="s29768ecc059240f8a408b30ec7073ef1CL">Fair market value and full and true value defined.</span></p><p dir="ltr" class="s29768ecc059240f8a408b30ec7073ef1Normal-000000"><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">As used in this chapter and §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-28-12" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-28-12</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-28-13" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-28-13</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-29-9" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-29-9</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-29-9.1" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-29-9.1</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33-14.1" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-33-14.1</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-35-10.1" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-35-10.1</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-37-8" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-37-8</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-37-9.1" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-37-9.1</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-38-1" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-38-1</span></a><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-38-14" rel="noopener"><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">10-38-14</span></a><span class="s29768ecc059240f8a408b30ec7073ef1DefaultParagraphFont">, the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus.</span></p><p dir="ltr" class="s29768ecc059240f8a408b30ec7073ef1Normal"><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1000001"> </span></p><p dir="ltr" class="s29768ecc059240f8a408b30ec7073ef1Normal"><span class="s29768ecc059240f8a408b30ec7073ef1SCL">Source:</span><span xml:space="preserve" class="s29768ecc059240f8a408b30ec7073ef1SCL-000002"> SL 1997, ch 61, § 13; SL 2000, ch 45, § 1; SDCL § 10-6-1.3; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s5228de029d4e4d019da4fddaf43f241aNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5228de029d4e4d019da4fddaf43f241aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5228de029d4e4d019da4fddaf43f241aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s5228de029d4e4d019da4fddaf43f241aNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5228de029d4e4d019da4fddaf43f241aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5228de029d4e4d019da4fddaf43f241a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5228de029d4e4d019da4fddaf43f241aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5228de029d4e4d019da4fddaf43f241aSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-105 - Period during which assessment made--Date of assessment."><meta property="og:description" content="SDLRC Codified Law 10-6-105 - Period during which assessment made--Date of assessment."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-105"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s5228de029d4e4d019da4fddaf43f241aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-105" rel="noopener"><span class="s5228de029d4e4d019da4fddaf43f241aSENU">10-6-105</span></a><span xml:space="preserve" class="s5228de029d4e4d019da4fddaf43f241aSENU">. </span><span class="s5228de029d4e4d019da4fddaf43f241aCL">Period during which assessment made--Date of assessment.</span></p><p dir="ltr" class="s5228de029d4e4d019da4fddaf43f241aNormal-000000"><span class="s5228de029d4e4d019da4fddaf43f241aDefaultParagraphFont">All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.</span></p><p dir="ltr" class="s5228de029d4e4d019da4fddaf43f241aNormal"><span xml:space="preserve" class="s5228de029d4e4d019da4fddaf43f241a000001"> </span></p><p dir="ltr" class="s5228de029d4e4d019da4fddaf43f241aNormal"><span class="s5228de029d4e4d019da4fddaf43f241aSCL">Source:</span><span xml:space="preserve" class="s5228de029d4e4d019da4fddaf43f241aSCL-000002"> SL 1897, ch 28, § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112, § 1; SDC 1939, § 57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, § 1; SL 1992, ch 80, § 29; SL 1993, ch 86, § 37; SDCL § 10-6-2; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s8000f2b66d29440a941cbe02f3e5a91dNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8000f2b66d29440a941cbe02f3e5a91dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8000f2b66d29440a941cbe02f3e5a91dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s8000f2b66d29440a941cbe02f3e5a91dStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8000f2b66d29440a941cbe02f3e5a91d000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s8000f2b66d29440a941cbe02f3e5a91dNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8000f2b66d29440a941cbe02f3e5a91dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands."><meta property="og:description" content="SDLRC Codified Law 10-6-106 - Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-106"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8000f2b66d29440a941cbe02f3e5a91dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-106" rel="noopener"><span class="s8000f2b66d29440a941cbe02f3e5a91dSENU">10-6-106</span></a><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dSENU">. </span><span class="s8000f2b66d29440a941cbe02f3e5a91dCL">Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.</span></p><p dir="ltr" class="s8000f2b66d29440a941cbe02f3e5a91dStatute"><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">Leased school and endowment lands, as provided in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=5-11" rel="noopener"><span class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">5-11</span></a><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">, are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-105" rel="noopener"><span class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">10-6-105</span></a><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">. The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">10-6-132</span></a><span class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s8000f2b66d29440a941cbe02f3e5a91dNormal"><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91d000000"> </span></p><p dir="ltr" class="s8000f2b66d29440a941cbe02f3e5a91dNoIndent"><span xml:space="preserve" class="s8000f2b66d29440a941cbe02f3e5a91dDefaultParagraphFont-000001">Source: </span><span class="s8000f2b66d29440a941cbe02f3e5a91dSCL">SL 1977, ch 47, § 4; SL 1994, ch 48, § 6; SDCL § 10-6-31.2; SL 2021, ch 44, §§ 12, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2083982Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2083982SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083982DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083982CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083982000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2083982SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2083982SCL-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-107 - Reserved."><meta property="og:description" content="SDLRC Codified Law 10-6-107 - Reserved."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6-107"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2083982Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-107" rel="noopener"><span class="s2083982SENU">10-6-107</span></a><span xml:space="preserve" class="s2083982SENU">. </span><span class="s2083982DefaultParagraphFont">Reserved</span><span class="s2083982CL">.</span></p><p dir="ltr" class="s2083982Normal"><span xml:space="preserve" class="s2083982000000"> </span></p><p dir="ltr" class="s2083982Normal"><span class="s2083982SCL">Source:</span><span xml:space="preserve" class="s2083982SCL-000001"> SL 2021, ch 44, §§ 4, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sf60f2f93510d4b09bfcb9052e22c8c05Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf60f2f93510d4b09bfcb9052e22c8c05SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf60f2f93510d4b09bfcb9052e22c8c05CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sf60f2f93510d4b09bfcb9052e22c8c05Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf60f2f93510d4b09bfcb9052e22c8c05DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf60f2f93510d4b09bfcb9052e22c8c05000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf60f2f93510d4b09bfcb9052e22c8c05NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf60f2f93510d4b09bfcb9052e22c8c05DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf60f2f93510d4b09bfcb9052e22c8c05SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-108 - Statement of real property required of taxpayers."><meta property="og:description" content="SDLRC Codified Law 10-6-108 - Statement of real property required of taxpayers."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-108"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sf60f2f93510d4b09bfcb9052e22c8c05Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-108" rel="noopener"><span class="sf60f2f93510d4b09bfcb9052e22c8c05SENU">10-6-108</span></a><span xml:space="preserve" class="sf60f2f93510d4b09bfcb9052e22c8c05SENU">. </span><span class="sf60f2f93510d4b09bfcb9052e22c8c05CL">Statement of real property required of taxpayers.</span></p><p dir="ltr" class="sf60f2f93510d4b09bfcb9052e22c8c05Statute"><span class="sf60f2f93510d4b09bfcb9052e22c8c05DefaultParagraphFont">The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.</span></p><p dir="ltr" class="sf60f2f93510d4b09bfcb9052e22c8c05Normal"><span xml:space="preserve" class="sf60f2f93510d4b09bfcb9052e22c8c05000000"> </span></p><p dir="ltr" class="sf60f2f93510d4b09bfcb9052e22c8c05NoIndent"><span xml:space="preserve" class="sf60f2f93510d4b09bfcb9052e22c8c05DefaultParagraphFont-000001">Source: </span><span class="sf60f2f93510d4b09bfcb9052e22c8c05SCL">SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SDCL § 10-6-8; SL 2021, ch 44, §§ 5, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc6175d0bbfb04b8293111772572bd457Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6175d0bbfb04b8293111772572bd457SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6175d0bbfb04b8293111772572bd457CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sc6175d0bbfb04b8293111772572bd457Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6175d0bbfb04b8293111772572bd457DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc6175d0bbfb04b8293111772572bd457000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc6175d0bbfb04b8293111772572bd457NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6175d0bbfb04b8293111772572bd457DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6175d0bbfb04b8293111772572bd457SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-109 - Viewing of property--Inspection of records--Recording assessed value."><meta property="og:description" content="SDLRC Codified Law 10-6-109 - Viewing of property--Inspection of records--Recording assessed value."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-109"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sc6175d0bbfb04b8293111772572bd457Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-109" rel="noopener"><span class="sc6175d0bbfb04b8293111772572bd457SENU">10-6-109</span></a><span xml:space="preserve" class="sc6175d0bbfb04b8293111772572bd457SENU">. </span><span class="sc6175d0bbfb04b8293111772572bd457CL">Viewing of property--Inspection of records--Recording assessed value.</span></p><p dir="ltr" class="sc6175d0bbfb04b8293111772572bd457Statute"><span class="sc6175d0bbfb04b8293111772572bd457DefaultParagraphFont">For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property.</span></p><p dir="ltr" class="sc6175d0bbfb04b8293111772572bd457Statute"><span class="sc6175d0bbfb04b8293111772572bd457DefaultParagraphFont">For each tract of real property assessed, the director shall record the property's assessed value without improvements or structures, the value of all improvements or structures on the property, and the property's total assessed value.</span></p><p dir="ltr" class="sc6175d0bbfb04b8293111772572bd457Normal"><span xml:space="preserve" class="sc6175d0bbfb04b8293111772572bd457000000"> </span></p><p dir="ltr" class="sc6175d0bbfb04b8293111772572bd457NoIndent"><span xml:space="preserve" class="sc6175d0bbfb04b8293111772572bd457DefaultParagraphFont-000001">Source: </span><span class="sc6175d0bbfb04b8293111772572bd457SCL">SDC 1939, § 57.0340; SL 1989, ch 82, § 29; SL 2000, ch 42, § 5; SDCL § 10-6-25; SL 2021, ch 44, §§ 9, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sf942894a069b4819a9fa3bedc448746bNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf942894a069b4819a9fa3bedc448746bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf942894a069b4819a9fa3bedc448746bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sf942894a069b4819a9fa3bedc448746bStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf942894a069b4819a9fa3bedc448746bStatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.sf942894a069b4819a9fa3bedc448746bStatute-000000 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf942894a069b4819a9fa3bedc448746b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf942894a069b4819a9fa3bedc448746bNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf942894a069b4819a9fa3bedc448746bSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-110 - Classification of property--Notation by director."><meta property="og:description" content="SDLRC Codified Law 10-6-110 - Classification of property--Notation by director."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-110"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-110" rel="noopener"><span class="sf942894a069b4819a9fa3bedc448746bSENU">10-6-110</span></a><span xml:space="preserve" class="sf942894a069b4819a9fa3bedc448746bSENU">. </span><span class="sf942894a069b4819a9fa3bedc448746bCL">Classification of property--Notation by director.</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatute"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">For the purposes of taxation, all property is hereby classified into the following classes:</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatuteNumber1"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">(1)    Agricultural property;</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatuteNumber1"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">(2)    Nonagricultural property; and</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatuteNumber1"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">(3)    Owner-occupied single-family dwellings.</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatute-000000"><span xml:space="preserve" class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">Agricultural property includes any land classified as agricultural land pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">10-6-112</span></a><span xml:space="preserve" class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont"> and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">10-13-39</span></a><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">.</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatute-000000"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">Nonagricultural property includes all other property not otherwise classified.</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bStatute-000000"><span class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont">The director, in listing and assessing all property to which this section applies, shall designate opposite each description the class to which the property belongs.</span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bNormal"><span xml:space="preserve" class="sf942894a069b4819a9fa3bedc448746b000001"> </span></p><p dir="ltr" class="sf942894a069b4819a9fa3bedc448746bNoIndent"><span xml:space="preserve" class="sf942894a069b4819a9fa3bedc448746bDefaultParagraphFont-000002">Source: </span><span class="sf942894a069b4819a9fa3bedc448746bSCL">SL 1931, ch 256; SL 1933, ch 191, § 1; SDC 1939, § 57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, § 1; SL 1967, ch 319; SL 1977, ch 81, § 1; SL 1978, ch 71, § 1; SL 1979, ch 63, § 2; SL 1989, ch 82, § 41; SL 2008, ch 41, § 1; SL 2015, ch 65, § 2; SDCL § 10-6-110; SL 2021, ch 44, §§ 10, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6328c9e3beff48e59c129bffbd9476c4Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6328c9e3beff48e59c129bffbd9476c4SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6328c9e3beff48e59c129bffbd9476c4CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6328c9e3beff48e59c129bffbd9476c4Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6328c9e3beff48e59c129bffbd9476c4000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6328c9e3beff48e59c129bffbd9476c4NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6328c9e3beff48e59c129bffbd9476c4SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-111 - Agricultural land taxed without regard to zoning."><meta property="og:description" content="SDLRC Codified Law 10-6-111 - Agricultural land taxed without regard to zoning."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-111"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6328c9e3beff48e59c129bffbd9476c4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-111" rel="noopener"><span class="s6328c9e3beff48e59c129bffbd9476c4SENU">10-6-111</span></a><span xml:space="preserve" class="s6328c9e3beff48e59c129bffbd9476c4SENU">. </span><span class="s6328c9e3beff48e59c129bffbd9476c4CL">Agricultural land taxed without regard to zoning.</span></p><p dir="ltr" class="s6328c9e3beff48e59c129bffbd9476c4Statute"><span xml:space="preserve" class="s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont">Any land classified as agricultural land pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont">10-6-112</span></a><span xml:space="preserve" class="s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont"> shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.</span></p><p dir="ltr" class="s6328c9e3beff48e59c129bffbd9476c4Normal"><span xml:space="preserve" class="s6328c9e3beff48e59c129bffbd9476c4000000"> </span></p><p dir="ltr" class="s6328c9e3beff48e59c129bffbd9476c4NoIndent"><span xml:space="preserve" class="s6328c9e3beff48e59c129bffbd9476c4DefaultParagraphFont-000001">Source: </span><span class="s6328c9e3beff48e59c129bffbd9476c4SCL">SL 1974, ch 90; SDCL § 10-6-31.1; SL 2021, ch 44, §§ 11, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s1d1fd9a330b64f968bbbf1758eda0e1cNormal { text-indent: 0.50in; 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text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s1d1fd9a330b64f968bbbf1758eda0e1c000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s1d1fd9a330b64f968bbbf1758eda0e1cNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont-000005 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1d1fd9a330b64f968bbbf1758eda0e1cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-112 - Classification of agricultural land--Criteria."><meta property="og:description" content="SDLRC Codified Law 10-6-112 - Classification of agricultural land--Criteria."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-112"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cSENU">10-6-112</span></a><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1cSENU">. </span><span class="s1d1fd9a330b64f968bbbf1758eda0e1cCL">Classification of agricultural land--Criteria.</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatute"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture, all for intended profit. Agricultural land also includes woodland, wasteland, and pasture land, but only if the land is held and operated in conjunction with agricultural land and is under the same ownership. For purposes of this section, the term, principal use, means the primary use to which the land is devoted. This definition is intended to reference the primary and predominant use of the land as opposed to a mere secondary and incidental use.</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatute-000000"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">In addition, to be classified as agricultural land for tax purposes, the land must meet one of the following criteria:</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber1"><a id="_Hlk55893053" class="s1d1fd9a330b64f968bbbf1758eda0e1c000001" rel="noopener"></a><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">(1)    In three of the previous five years, an annual gross income of at least two thousand five hundred dollars is derived from the pursuit of agriculture from the land, excluding transactions between:</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber2"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">(a)    An individual and anyone with whom the individual shares a residence;</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber2"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">(b)    An individual and an entity in which the individual and anyone who shares a residence with the individual have an aggregate ownership interest of more than fifty percent; or</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber2"><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">(c)    Entities that are members of the same controlled group, as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-20.3" rel="noopener"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">10-45-20.3</span></a><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">.</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber2-000002"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">The owner shall produce to the director of equalization any writing that is requested by the director for the purpose of verifying that the requirement of this subdivision has been satisfied; or</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatuteNumber1-000003"><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">(2)    </span><a id="_Hlk59012420" class="s1d1fd9a330b64f968bbbf1758eda0e1c000001" rel="noopener"></a><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">Subject to the board of county commissioners increasing the minimum acre requirements, the </span><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">land consists of at least twenty acres or is a part of a management unit of not less than eighty acres. The board of county commissioners may not increase the minimum acre requirements of this subdivision to an amount greater than one hundred sixty acres.</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cStatute"><span class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont">For the purposes of this section, the term, management unit, means any two or more parcels of land, whether adjoining or not, under common ownership located within this state and managed and operated as a unit for one or more of the principal uses listed in this section. No parcel of land within a management unit may be more than twenty air miles from the nearest other parcel within the management unit. If requested by the director, the owner shall provide supporting documentation of the land contained in the management unit.</span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cNormal"><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1c000004"> </span></p><p dir="ltr" class="s1d1fd9a330b64f968bbbf1758eda0e1cNoIndent"><span xml:space="preserve" class="s1d1fd9a330b64f968bbbf1758eda0e1cDefaultParagraphFont-000005">Source: </span><span class="s1d1fd9a330b64f968bbbf1758eda0e1cSCL">SL 1979, ch 65; SL 1991, ch 81; SL 1992, ch 77; SL 1992, ch 78; SL 1993, ch 83; SL 1998, ch 51, § 7; SL 2008, ch 44, § 18, eff. July 1, 2009; SL 2016, ch 57, § 1; SL 2017, ch 62, § 1; SL 2021, ch 44, §§ 13, 44; SDCL § 10-6-31.3; SL 2021, ch 45, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sdfcb363684ff407199141fd846da63b9Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdfcb363684ff407199141fd846da63b9SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdfcb363684ff407199141fd846da63b9CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sdfcb363684ff407199141fd846da63b9Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdfcb363684ff407199141fd846da63b9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdfcb363684ff407199141fd846da63b9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdfcb363684ff407199141fd846da63b9SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdfcb363684ff407199141fd846da63b9SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer."><meta property="og:description" content="SDLRC Codified Law 10-6-113 - Property tax freeze authorized for agricultural property of beginning farmer."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-113"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sdfcb363684ff407199141fd846da63b9Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-113" rel="noopener"><span class="sdfcb363684ff407199141fd846da63b9SENU">10-6-113</span></a><span xml:space="preserve" class="sdfcb363684ff407199141fd846da63b9SENU">. </span><span class="sdfcb363684ff407199141fd846da63b9CL">Property tax freeze authorized for agricultural property of beginning farmer.</span></p><p dir="ltr" class="sdfcb363684ff407199141fd846da63b9Normal-000000"><span xml:space="preserve" class="sdfcb363684ff407199141fd846da63b9DefaultParagraphFont">Agricultural property classified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-110" rel="noopener"><span class="sdfcb363684ff407199141fd846da63b9DefaultParagraphFont">10-6-110</span></a><span xml:space="preserve" class="sdfcb363684ff407199141fd846da63b9DefaultParagraphFont"> shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.</span></p><p dir="ltr" class="sdfcb363684ff407199141fd846da63b9Normal"><span xml:space="preserve" class="sdfcb363684ff407199141fd846da63b9000001"> </span></p><p dir="ltr" class="sdfcb363684ff407199141fd846da63b9Normal"><span class="sdfcb363684ff407199141fd846da63b9SCL">Source:</span><span xml:space="preserve" class="sdfcb363684ff407199141fd846da63b9SCL-000002"> SL 1994, ch 81, § 1; SDCL § 10-6-31.4; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s4159363f7ec044f881aadd2f1cefd986Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4159363f7ec044f881aadd2f1cefd986SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4159363f7ec044f881aadd2f1cefd986CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s4159363f7ec044f881aadd2f1cefd986Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s4159363f7ec044f881aadd2f1cefd986Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4159363f7ec044f881aadd2f1cefd986000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4159363f7ec044f881aadd2f1cefd986SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4159363f7ec044f881aadd2f1cefd986SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer."><meta property="og:description" content="SDLRC Codified Law 10-6-114 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-114"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-114" rel="noopener"><span class="s4159363f7ec044f881aadd2f1cefd986SENU">10-6-114</span></a><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986SENU">. </span><span class="s4159363f7ec044f881aadd2f1cefd986CL">Criteria for qualifying for tax freeze on agricultural property of beginning farmer.</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000000"><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">The tax freeze in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-113" rel="noopener"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">10-6-113</span></a><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont"> may be applied to agricultural property classified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-110" rel="noopener"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">10-6-110</span></a><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont"> if the following criteria are met:</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000001"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">(1)    The owner of the property is a beginning farmer who has never before owned agricultural land;</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000001"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">(2)    The property does not exceed one hundred sixty acres or one</span><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont-000002">-</span><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">half of the median</span><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont-000002">-</span><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">sized farm in the county as determined by the board of commissioners, whichever is greater;</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000001"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">(3)    The beginning farmer works on and operates the farm;</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000001"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">(4)    At least half of the beginning farmer's gross income is derived from agriculture;</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal-000001"><span class="s4159363f7ec044f881aadd2f1cefd986DefaultParagraphFont">(5)    The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date.</span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal"><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986000003"> </span></p><p dir="ltr" class="s4159363f7ec044f881aadd2f1cefd986Normal"><span class="s4159363f7ec044f881aadd2f1cefd986SCL">Source:</span><span xml:space="preserve" class="s4159363f7ec044f881aadd2f1cefd986SCL-000004"> SL 1994, ch 81, § 2; SDCL § 10-6-31.5; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sec85f43598594f2b828a6002304b2e3dNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sec85f43598594f2b828a6002304b2e3dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sec85f43598594f2b828a6002304b2e3dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sec85f43598594f2b828a6002304b2e3dNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sec85f43598594f2b828a6002304b2e3d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sec85f43598594f2b828a6002304b2e3dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sec85f43598594f2b828a6002304b2e3dSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land."><meta property="og:description" content="SDLRC Codified Law 10-6-115 - State-owned public shooting area or game production area assessed and taxed as agricultural land."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-115"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sec85f43598594f2b828a6002304b2e3dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-115" rel="noopener"><span class="sec85f43598594f2b828a6002304b2e3dSENU">10-6-115</span></a><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3dSENU">. </span><span class="sec85f43598594f2b828a6002304b2e3dCL">State-owned public shooting area or game production area assessed and taxed as agricultural land.</span></p><p dir="ltr" class="sec85f43598594f2b828a6002304b2e3dNormal-000000"><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont">Notwithstanding the provisions of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-112" rel="noopener"><span class="sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont">10-6-112</span></a><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont">, any state-owned public shooting area or a state-owned game production area as identified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=41-4-8" rel="noopener"><span class="sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont">41-4-8</span></a><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3dDefaultParagraphFont"> that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.</span></p><p dir="ltr" class="sec85f43598594f2b828a6002304b2e3dNormal"><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3d000001"> </span></p><p dir="ltr" class="sec85f43598594f2b828a6002304b2e3dNormal"><span class="sec85f43598594f2b828a6002304b2e3dSCL">Source:</span><span xml:space="preserve" class="sec85f43598594f2b828a6002304b2e3dSCL-000002"> SL 2016, ch 57, § 2; SDCL § 10-6-31.6; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s01b9d7eb4fc042eaa7bce9aa59d064eeSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s01b9d7eb4fc042eaa7bce9aa59d064eeCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeStatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeStatute-000000 { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeStatute-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s01b9d7eb4fc042eaa7bce9aa59d064ee000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s01b9d7eb4fc042eaa7bce9aa59d064eeNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s01b9d7eb4fc042eaa7bce9aa59d064eeSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization."><meta property="og:description" content="SDLRC Codified Law 10-6-116 - Agricultural land--Riparian buffer strip described--Additional county board authorization."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-116"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeSENU">10-6-116</span></a><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeSENU">. </span><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeCL">Agricultural land--Riparian buffer strip described--Additional county board authorization.</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeStatute"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">Any agricultural land within one hundred twenty feet of:</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeStatuteNumber1"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">(1)    A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeStatuteNumber1"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">(2)    A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeStatute-000000"><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">that meets the requirements of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-117" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-117</span></a><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont"> is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-133" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-133</span></a><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeStatute-000001"><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-117" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-117</span></a><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont"> and shall be assessed at fifty percent of its agricultural income value as determined by §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-133" rel="noopener"><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">10-6-133</span></a><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeNormal"><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064ee000002"> </span></p><p dir="ltr" class="s01b9d7eb4fc042eaa7bce9aa59d064eeNoIndent"><span xml:space="preserve" class="s01b9d7eb4fc042eaa7bce9aa59d064eeDefaultParagraphFont-000003">Source: </span><span class="s01b9d7eb4fc042eaa7bce9aa59d064eeSCL">SL 2017, ch 63, § 1; SL 2018, ch 60, § 1; SDCL § 10-6-31.7; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6430f761c90e4cd0b3ae01eccd28b394Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6430f761c90e4cd0b3ae01eccd28b394SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6430f761c90e4cd0b3ae01eccd28b394CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6430f761c90e4cd0b3ae01eccd28b394Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s6430f761c90e4cd0b3ae01eccd28b394Statute-000000 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6430f761c90e4cd0b3ae01eccd28b394000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6430f761c90e4cd0b3ae01eccd28b394NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6430f761c90e4cd0b3ae01eccd28b394SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-117 - Agricultural land--Riparian buffer strip classification--Criteria."><meta property="og:description" content="SDLRC Codified Law 10-6-117 - Agricultural land--Riparian buffer strip classification--Criteria."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-117"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-117" rel="noopener"><span class="s6430f761c90e4cd0b3ae01eccd28b394SENU">10-6-117</span></a><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394SENU">. </span><span class="s6430f761c90e4cd0b3ae01eccd28b394CL">Agricultural land--Riparian buffer strip classification--Criteria.</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394Statute"><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">Agricultural land shall be classified as a riparian buffer strip pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">10-6-116</span></a><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">, if it meets the following criteria:</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">(1)    The agricultural land consists of existing or planted perennial vegetation;</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">(2)    The riparian buffer strip is a minimum of fifty feet in width along an eligible river, stream, or lake, and extends up to a maximum of one hundred twenty feet in width along an eligible river, stream, or lake. For the purposes of this section, the measurement along a river or stream begins at the top of the bank or where the upland or terrestrial vegetation begins, whichever is closer to the water channel, and extends landward from the beginning measuring point. The measurement along a lake begins where upland or terrestrial vegetation begins and extends landward from the beginning measuring point. A riparian buffer strip may vary along the riparian area if the strip is at least fifty to one hundred twenty feet in width and is mapped to calculate the taxable area involved;</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">(3)    The perennial vegetation is not harvested or mowed before July tenth unless the riparian buffer strip is impacted by center pivot irrigation, then the perennial vegetation may not be harvested or mowed before June twenty-fifth. However, a minimum of four inches of vegetative cover shall be maintained at all times;</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">(4)    The perennial vegetation is not grazed during the months of May to September, inclusive; and</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394StatuteNumber1"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">(5)    The landowner files a verified application with the director of equalization of the county where the agricultural property is located, verifying that the criteria of this section has been met.</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394Statute-000000"><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">The landowner shall include in the application a legal description of the parcel where the riparian buffer strip is located, all necessary documentation including maps and acre totals, and any other information required by the director to determine eligibility. The application must be filed with the director before October sixteenth. If the director determines that the agricultural land meets the criteria provided by this section, the land must be assessed pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont">10-6-116</span></a><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont"> on November first, and shall continue to be classified as a riparian buffer strip for a period of ten years unless there is a change in use or if any of the criteria required under this section are not met. Following each ten-year period, an application to maintain classification as a riparian buffer strip shall be filed with the director before October sixteenth. The application must be in a form as prescribed by the secretary of revenue.</span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394Normal"><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394000001"> </span></p><p dir="ltr" class="s6430f761c90e4cd0b3ae01eccd28b394NoIndent"><span xml:space="preserve" class="s6430f761c90e4cd0b3ae01eccd28b394DefaultParagraphFont-000002">Source: </span><span class="s6430f761c90e4cd0b3ae01eccd28b394SCL">SL 2017, ch 63, § 2; SDCL § 10-6-31.8; SL 2021, ch 44, §§ 14, 44; SL 2021, ch 46, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.saeae357e71204bbc898266395ccd6746Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.saeae357e71204bbc898266395ccd6746SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saeae357e71204bbc898266395ccd6746CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.saeae357e71204bbc898266395ccd6746Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.saeae357e71204bbc898266395ccd6746DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.saeae357e71204bbc898266395ccd6746000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.saeae357e71204bbc898266395ccd6746SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saeae357e71204bbc898266395ccd6746SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip."><meta property="og:description" content="SDLRC Codified Law 10-6-118 - Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-118"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="saeae357e71204bbc898266395ccd6746Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-118" rel="noopener"><span class="saeae357e71204bbc898266395ccd6746SENU">10-6-118</span></a><span xml:space="preserve" class="saeae357e71204bbc898266395ccd6746SENU">. </span><span class="saeae357e71204bbc898266395ccd6746CL">Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.</span></p><p dir="ltr" class="saeae357e71204bbc898266395ccd6746Normal-000000"><span xml:space="preserve" class="saeae357e71204bbc898266395ccd6746DefaultParagraphFont">Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-116" rel="noopener"><span class="saeae357e71204bbc898266395ccd6746DefaultParagraphFont">10-6-116</span></a><span xml:space="preserve" class="saeae357e71204bbc898266395ccd6746DefaultParagraphFont"> and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-33" rel="noopener"><span class="saeae357e71204bbc898266395ccd6746DefaultParagraphFont">10-21-33</span></a><span class="saeae357e71204bbc898266395ccd6746DefaultParagraphFont">. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.</span></p><p dir="ltr" class="saeae357e71204bbc898266395ccd6746Normal"><span xml:space="preserve" class="saeae357e71204bbc898266395ccd6746000001"> </span></p><p dir="ltr" class="saeae357e71204bbc898266395ccd6746Normal"><span class="saeae357e71204bbc898266395ccd6746SCL">Source:</span><span xml:space="preserve" class="saeae357e71204bbc898266395ccd6746SCL-000002"> SL 2017, ch 63, § 3; SDCL § 10-6-31.9; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se548f5947e8c4eb29a98fbdf9968af9aNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se548f5947e8c4eb29a98fbdf9968af9aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se548f5947e8c4eb29a98fbdf9968af9aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se548f5947e8c4eb29a98fbdf9968af9aStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se548f5947e8c4eb29a98fbdf9968af9aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se548f5947e8c4eb29a98fbdf9968af9a000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se548f5947e8c4eb29a98fbdf9968af9aNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se548f5947e8c4eb29a98fbdf9968af9aDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se548f5947e8c4eb29a98fbdf9968af9aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-119 - Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered."><meta property="og:description" content="SDLRC Codified Law 10-6-119 - Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-119"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se548f5947e8c4eb29a98fbdf9968af9aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-119" rel="noopener"><span class="se548f5947e8c4eb29a98fbdf9968af9aSENU">10-6-119</span></a><span xml:space="preserve" class="se548f5947e8c4eb29a98fbdf9968af9aSENU">. </span><span class="se548f5947e8c4eb29a98fbdf9968af9aCL">Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.</span></p><p dir="ltr" class="se548f5947e8c4eb29a98fbdf9968af9aStatute"><span class="se548f5947e8c4eb29a98fbdf9968af9aDefaultParagraphFont">The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not adopt as a criterion of value the price for which a tract of real property would sell at a forced sale, or in the aggregate with all other tracts of real property in the county. The director shall determine the fair market value by appropriate consideration of the cost approach, the market approach, and the income approach to appraisal. The director shall consider and document all elements of such approaches that are applicable prior to a determination of fair market value.</span></p><p dir="ltr" class="se548f5947e8c4eb29a98fbdf9968af9aNormal"><span xml:space="preserve" class="se548f5947e8c4eb29a98fbdf9968af9a000000"> </span></p><p dir="ltr" class="se548f5947e8c4eb29a98fbdf9968af9aNoIndent"><span xml:space="preserve" class="se548f5947e8c4eb29a98fbdf9968af9aDefaultParagraphFont-000001">Source: </span><span class="se548f5947e8c4eb29a98fbdf9968af9aSCL">SL 1897, ch 28, § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459, § 1; SL 1977, ch 86, § 1; SL 1989, ch 86, § 1; SL 1989, ch 87, § 1; SL 1992, ch 60, § 2; SDCL § 10-6-33; SL 2021, ch 44, §§ 15, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s3c0a30bbf6344b7484a33fa072a569c0Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3c0a30bbf6344b7484a33fa072a569c0SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3c0a30bbf6344b7484a33fa072a569c0CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s3c0a30bbf6344b7484a33fa072a569c0Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3c0a30bbf6344b7484a33fa072a569c0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3c0a30bbf6344b7484a33fa072a569c0000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s3c0a30bbf6344b7484a33fa072a569c0NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3c0a30bbf6344b7484a33fa072a569c0DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3c0a30bbf6344b7484a33fa072a569c0SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-120 - Property not used for agriculture separately assessed."><meta property="og:description" content="SDLRC Codified Law 10-6-120 - Property not used for agriculture separately assessed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-120"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s3c0a30bbf6344b7484a33fa072a569c0Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-120" rel="noopener"><span class="s3c0a30bbf6344b7484a33fa072a569c0SENU">10-6-120</span></a><span xml:space="preserve" class="s3c0a30bbf6344b7484a33fa072a569c0SENU">. </span><span class="s3c0a30bbf6344b7484a33fa072a569c0CL">Property not used for agriculture separately assessed.</span></p><p dir="ltr" class="s3c0a30bbf6344b7484a33fa072a569c0Statute"><span class="s3c0a30bbf6344b7484a33fa072a569c0DefaultParagraphFont">Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.</span></p><p dir="ltr" class="s3c0a30bbf6344b7484a33fa072a569c0Normal"><span xml:space="preserve" class="s3c0a30bbf6344b7484a33fa072a569c0000000"> </span></p><p dir="ltr" class="s3c0a30bbf6344b7484a33fa072a569c0NoIndent"><span xml:space="preserve" class="s3c0a30bbf6344b7484a33fa072a569c0DefaultParagraphFont-000001">Source: </span><span class="s3c0a30bbf6344b7484a33fa072a569c0SCL">SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44, §§ 17, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s45879c1e32964ee58f39773a19ce555eNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s45879c1e32964ee58f39773a19ce555eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s45879c1e32964ee58f39773a19ce555eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s45879c1e32964ee58f39773a19ce555eNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s45879c1e32964ee58f39773a19ce555eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s45879c1e32964ee58f39773a19ce555eDefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s45879c1e32964ee58f39773a19ce555e000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s45879c1e32964ee58f39773a19ce555eSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s45879c1e32964ee58f39773a19ce555eSCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-121 - Minimum and maximum median sales to assessment ratio."><meta property="og:description" content="SDLRC Codified Law 10-6-121 - Minimum and maximum median sales to assessment ratio."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-121"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s45879c1e32964ee58f39773a19ce555eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-121" rel="noopener"><span class="s45879c1e32964ee58f39773a19ce555eSENU">10-6-121</span></a><span xml:space="preserve" class="s45879c1e32964ee58f39773a19ce555eSENU">. </span><span class="s45879c1e32964ee58f39773a19ce555eCL">Minimum and maximum median sales to assessment ratio.</span></p><p dir="ltr" class="s45879c1e32964ee58f39773a19ce555eNormal-000000"><span class="s45879c1e32964ee58f39773a19ce555eDefaultParagraphFont">The median sales to assessment ratio of all real property may not be less than eighty</span><span class="s45879c1e32964ee58f39773a19ce555eDefaultParagraphFont-000001">-</span><span class="s45879c1e32964ee58f39773a19ce555eDefaultParagraphFont">five percent or more than one hundred percent.</span></p><p dir="ltr" class="s45879c1e32964ee58f39773a19ce555eNormal"><span xml:space="preserve" class="s45879c1e32964ee58f39773a19ce555e000002"> </span></p><p dir="ltr" class="s45879c1e32964ee58f39773a19ce555eNormal"><span class="s45879c1e32964ee58f39773a19ce555eSCL">Source:</span><span xml:space="preserve" class="s45879c1e32964ee58f39773a19ce555eSCL-000003"> SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SDCL § 10-6-33.8; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s30518ba5f78c43038695eeeebefbdfb7Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s30518ba5f78c43038695eeeebefbdfb7SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s30518ba5f78c43038695eeeebefbdfb7CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s30518ba5f78c43038695eeeebefbdfb7Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s30518ba5f78c43038695eeeebefbdfb7000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s30518ba5f78c43038695eeeebefbdfb7SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s30518ba5f78c43038695eeeebefbdfb7SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-122 - Maximum coefficient of dispersion."><meta property="og:description" content="SDLRC Codified Law 10-6-122 - Maximum coefficient of dispersion."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-122"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s30518ba5f78c43038695eeeebefbdfb7Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-122" rel="noopener"><span class="s30518ba5f78c43038695eeeebefbdfb7SENU">10-6-122</span></a><span xml:space="preserve" class="s30518ba5f78c43038695eeeebefbdfb7SENU">. </span><span class="s30518ba5f78c43038695eeeebefbdfb7CL">Maximum coefficient of dispersion.</span></p><p dir="ltr" class="s30518ba5f78c43038695eeeebefbdfb7Normal-000000"><span xml:space="preserve" class="s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont">The coefficient of dispersion for real property in a county, as calculated pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-59" rel="noopener"><span class="s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont">10-11-59</span></a><span class="s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont">, may not be more than twenty</span><span class="s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont-000001">-</span><span class="s30518ba5f78c43038695eeeebefbdfb7DefaultParagraphFont">five percent.</span></p><p dir="ltr" class="s30518ba5f78c43038695eeeebefbdfb7Normal"><span xml:space="preserve" class="s30518ba5f78c43038695eeeebefbdfb7000002"> </span></p><p dir="ltr" class="s30518ba5f78c43038695eeeebefbdfb7Normal"><span class="s30518ba5f78c43038695eeeebefbdfb7SCL">Source:</span><span xml:space="preserve" class="s30518ba5f78c43038695eeeebefbdfb7SCL-000003"> SL 1989, ch 86, § 7; SL 1990, ch 71, §§ 2, 9; SDCL § 10-6-33.9; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa75eb9bb025f4fabb93fd4ac7bb5cbf8SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-123 - Distinction between agricultural and nonagricultural real property."><meta property="og:description" content="SDLRC Codified Law 10-6-123 - Distinction between agricultural and nonagricultural real property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-123"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-123" rel="noopener"><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8SENU">10-6-123</span></a><span xml:space="preserve" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8SENU">. </span><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8CL">Distinction between agricultural and nonagricultural real property.</span></p><p dir="ltr" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal-000000"><span xml:space="preserve" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont">For the purposes of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-121" rel="noopener"><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont">10-6-121</span></a><span xml:space="preserve" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-122" rel="noopener"><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont">10-6-122</span></a><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8DefaultParagraphFont">, there shall be a separate median sales to assessment ratio and coefficient of dispersion for agricultural and nonagricultural real property.</span></p><p dir="ltr" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal"><span xml:space="preserve" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8000001"> </span></p><p dir="ltr" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8Normal"><span class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8SCL">Source:</span><span xml:space="preserve" class="sa75eb9bb025f4fabb93fd4ac7bb5cbf8SCL-000002"> SL 1990, ch 71, § 6; SDCL § 10-6-33.12; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079296Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079296SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079296CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2079296Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079296DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079296Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2079296Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079296000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2079296SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079296SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-124 - Promulgation of rules--Purposes."><meta property="og:description" content="SDLRC Codified Law 10-6-124 - Promulgation of rules--Purposes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-124"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079296Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124" rel="noopener"><span class="s2079296SENU">10-6-124</span></a><span xml:space="preserve" class="s2079296SENU">. </span><span class="s2079296CL">Promulgation of rules--Purposes.</span></p><p dir="ltr" class="s2079296Normal-000000"><span xml:space="preserve" class="s2079296DefaultParagraphFont">The secretary of revenue may promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s2079296DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2079296DefaultParagraphFont"> concerning the:</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(1)    Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(2)    Criteria to be included in a compliance audit of assessment practices;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(3)    Conditions under which a certificate of compliance may be issued to a county;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(4)    Procedures for determining the valuation of agricultural buildings and structures;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(5)    Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(6)    Application of cropland and noncropland income values;</span></p><p dir="ltr" class="s2079296Normal-000001"><span class="s2079296DefaultParagraphFont">(7)    Application of soil classification standards; and</span></p><p dir="ltr" class="s2079296Normal-000001"><span xml:space="preserve" class="s2079296DefaultParagraphFont">(8)    Procedures for making adjustments to the value of agricultural land pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s2079296DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2079296DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s2079296DefaultParagraphFont">10-6-132</span></a><span class="s2079296DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2079296Normal-000002"><span xml:space="preserve" class="s2079296DefaultParagraphFont">Before the secretary promulgates any rules pursuant to subdivision (4) to (8), inclusive, the secretary shall present the proposed rules to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134" rel="noopener"><span class="s2079296DefaultParagraphFont">10-6-134</span></a><span class="s2079296DefaultParagraphFont">.</span></p><p dir="ltr" class="s2079296Normal"><span xml:space="preserve" class="s2079296000003"> </span></p><p dir="ltr" class="s2079296Normal"><span class="s2079296SCL">Source:</span><span xml:space="preserve" class="s2079296SCL-000004"> SL 1990, ch 71, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44, § 44.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094009Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094009SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094009CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2094009Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094009DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094009StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094009000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094009NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094009DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094009SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094009Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span class="s2094009SENU">10-6-124</span></a><span xml:space="preserve" class="s2094009SENU">. </span><span class="s2094009CL">Promulgation of rules.</span></p><p dir="ltr" class="s2094009Statute"><span xml:space="preserve" class="s2094009DefaultParagraphFont">The secretary of the department may promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26"><span class="s2094009DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2094009DefaultParagraphFont"> concerning the:</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(1)    Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(2)    Criteria to be included in a compliance audit of assessment practices;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(3)    Conditions under which a certificate of compliance may be issued to a county;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(4)    Procedures for determining the valuation of agricultural buildings and structures;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(5)    Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(6)    Application of cropland and noncropland income values;</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span class="s2094009DefaultParagraphFont">(7)    Application of soil classification standards; and</span></p><p dir="ltr" class="s2094009StatuteNumber1"><span xml:space="preserve" class="s2094009DefaultParagraphFont">(8)    Procedures for making adjustments to the value of agricultural land pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127"><span class="s2094009DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2094009DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132"><span class="s2094009DefaultParagraphFont">10-6-132</span></a><span class="s2094009DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2094009Normal"><span xml:space="preserve" class="s2094009000000"> </span></p><p dir="ltr" class="s2094009NoIndent"><span xml:space="preserve" class="s2094009DefaultParagraphFont-000001">Source: </span><span class="s2094009SCL">SL 1990, ch 71, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44, § 44; SL 2026, ch 41, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.scc6736896a284fafa9ae81c92f8a5442Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.scc6736896a284fafa9ae81c92f8a5442Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.scc6736896a284fafa9ae81c92f8a5442NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scc6736896a284fafa9ae81c92f8a5442SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-125 - Assessed value of inundated farmlands--Classification."><meta property="og:description" content="SDLRC Codified Law 10-6-125 - Assessed value of inundated farmlands--Classification."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-125"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-125" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442SENU">10-6-125</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442SENU">. </span><span class="scc6736896a284fafa9ae81c92f8a5442CL">Assessed value of inundated farmlands--Classification.</span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Statute"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">If an application is submitted pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-126" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">10-6-126</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">, the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director shall use the marshland soils rating classification pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-130" rel="noopener"><span class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont">10-6-130</span></a><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont"> to determine the assessed value of the acreage inundated and not farmable.</span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442Normal"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442000000"> </span></p><p dir="ltr" class="scc6736896a284fafa9ae81c92f8a5442NoIndent"><span xml:space="preserve" class="scc6736896a284fafa9ae81c92f8a5442DefaultParagraphFont-000001">Source: </span><span class="scc6736896a284fafa9ae81c92f8a5442SCL">SL 1998, ch 55, § 1; SL 1999, ch 43, § 1; SL 2021, ch 43, § 10; SDCL § 10-6-33.21; SL 2021, ch 44, §§ 20, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa8892be85e1e412390661b9e01f53436Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8892be85e1e412390661b9e01f53436SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa8892be85e1e412390661b9e01f53436CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sa8892be85e1e412390661b9e01f53436Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8892be85e1e412390661b9e01f53436DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa8892be85e1e412390661b9e01f53436000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa8892be85e1e412390661b9e01f53436NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8892be85e1e412390661b9e01f53436DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa8892be85e1e412390661b9e01f53436SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-126 - Request for special assessment for inundated farmland--Time limit--Description of land."><meta property="og:description" content="SDLRC Codified Law 10-6-126 - Request for special assessment for inundated farmland--Time limit--Description of land."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-126"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa8892be85e1e412390661b9e01f53436Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-126" rel="noopener"><span class="sa8892be85e1e412390661b9e01f53436SENU">10-6-126</span></a><span xml:space="preserve" class="sa8892be85e1e412390661b9e01f53436SENU">. </span><span class="sa8892be85e1e412390661b9e01f53436CL">Request for special assessment for inundated farmland--Time limit--Description of land.</span></p><p dir="ltr" class="sa8892be85e1e412390661b9e01f53436Statute"><span class="sa8892be85e1e412390661b9e01f53436DefaultParagraphFont">If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.</span></p><p dir="ltr" class="sa8892be85e1e412390661b9e01f53436Normal"><span xml:space="preserve" class="sa8892be85e1e412390661b9e01f53436000000"> </span></p><p dir="ltr" class="sa8892be85e1e412390661b9e01f53436NoIndent"><span xml:space="preserve" class="sa8892be85e1e412390661b9e01f53436DefaultParagraphFont-000001">Source: </span><span class="sa8892be85e1e412390661b9e01f53436SCL">SL 1999, ch 43, § 2; SDCL § 10-6-33.22; SL 2021, ch 44, §§ 21, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s97c87b426a98401cb2170080d3edeea4Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s97c87b426a98401cb2170080d3edeea4SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s97c87b426a98401cb2170080d3edeea4CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s97c87b426a98401cb2170080d3edeea4Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s97c87b426a98401cb2170080d3edeea4Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.s97c87b426a98401cb2170080d3edeea4Normal-000002 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s97c87b426a98401cb2170080d3edeea4000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s97c87b426a98401cb2170080d3edeea4SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s97c87b426a98401cb2170080d3edeea4SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-127 - Agricultural land to be assessed based on agricultural income value."><meta property="og:description" content="SDLRC Codified Law 10-6-127 - Agricultural land to be assessed based on agricultural income value."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-127"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s97c87b426a98401cb2170080d3edeea4SENU">10-6-127</span></a><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4SENU">. </span><span class="s97c87b426a98401cb2170080d3edeea4CL">Agricultural land to be assessed based on agricultural income value.</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal-000000"><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">Notwithstanding the provisions of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-119" rel="noopener"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">10-6-119</span></a><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">, beginning on July 1, 2009, agricultural land shall be assessed based on its agricultural income value on a per acre basis. The agricultural income value of agricultural land shall be determined on the basis of productivity and the annual earnings capacity of the agricultural land. The productivity of agricultural land and its annual earning capacity shall be based on data collected and analyzed pursuant to this section and §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128" rel="noopener"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">10-6-128</span></a><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">10-6-132</span></a><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal-000001"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">Agricultural income value is defined as the capitalized annual earning capacity on a per acre basis which has been adjusted by an amount that reflects the landowner's share of the gross return. The capacity of cropland to produce agricultural products shall be based on the income from crops or plants produced on the land. The capacity of noncropland to produce agricultural products shall be based on cash rents or the animal unit carrying capacity of the land, or a combination of both. For the purpose of this section, annual earning capacity for:</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal-000002"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">(1)    Cropland is thirty-five percent of the annual gross return to the land; and</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal-000002"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">(2)    Noncropland is one hundred percent of the annual gross return to the land based on cash rent for noncropland.</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal-000001"><span class="s97c87b426a98401cb2170080d3edeea4DefaultParagraphFont">The annual earning capacity shall be capitalized at a rate of six and six-tenths percent to determine the agricultural income value.</span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal"><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4000003"> </span></p><p dir="ltr" class="s97c87b426a98401cb2170080d3edeea4Normal"><span class="s97c87b426a98401cb2170080d3edeea4SCL">Source:</span><span xml:space="preserve" class="s97c87b426a98401cb2170080d3edeea4SCL-000004"> SL 2008, ch 44, § 5; SL 2009, ch 40, § 1; SDCL § 10-6-33.28; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079298Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079298SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079298CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079298DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } a.s2079298000000 { text-decoration: none; } span.s2079298000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2079298DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079298SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-128 - Agricultural income value--Determination--Database of cropland data."><meta property="og:description" content="SDLRC Codified Law 10-6-128 - Agricultural income value--Determination--Database of cropland data."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-128"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079298Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128" rel="noopener"><span class="s2079298SENU">10-6-128</span></a><span xml:space="preserve" class="s2079298SENU">. </span><span class="s2079298CL">Agricultural income value--Determination--Database of cropland data.</span></p><p dir="ltr" class="s2079298Normal"><span class="s2079298DefaultParagraphFont">The secretary of revenue, upon notifying the Agricultural Land Assessment Implementation and Oversight Advisory Task Force, may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland data. The data for the year representing the highest agricultural income value among the eight years and the year representing the lowest agricultural income value among the eight years shall be discarded from the database and the remaining six years averaged for valuation purposes. For each assessment year, the first year of the eight-year data period shall be the year that is nine years less than the assessment year.</span></p><p dir="ltr" class="s2079298Normal"><span class="s2079298DefaultParagraphFont">The cropland data must include acres planted, acres harvested, yield per acre, and statewide crop prices. The noncropland data must include cash rents and statewide calf prices. The noncropland data may also include rangeland and pastureland animal unit months per acre, rangeland and pastureland acres, and grazing season data.</span></p><p dir="ltr" class="s2079298Normal"><a id="_pagenumber2" class="s2079298000000" rel="noopener"></a><span class="s2079298DefaultParagraphFont">Any qualified entity contracting with the secretary of revenue pursuant to this section shall provide the data for each county to the secretary of revenue by June first of each year.</span></p><p dir="ltr" class="s2079298Normal"><span class="s2079298DefaultParagraphFont">For purposes of this section, a qualified entity is a federal or state agency, instrumentality, institution of higher learning, other federal or state authority, or private entity with expertise in researching or evaluating land production capacity.</span></p><p dir="ltr" class="s2079298Normal"><span xml:space="preserve" class="s2079298000001"> </span></p><p dir="ltr" class="s2079298Normal"><span xml:space="preserve" class="s2079298DefaultParagraphFont-000002">Source: </span><span class="s2079298SCL">SL 2008, ch 44, § 6; SL 2009, ch 40, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49, § 1; SL 2020, ch 37, § 1; SDCL § 10-6-33.29; SL 2021, ch 44, § 44.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094010Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094010SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094010CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2094010Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094010DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } a.s2094010000000 { text-decoration: none; } span.s2094010000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094010NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094010DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094010SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094010Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128"><span class="s2094010SENU">10-6-128</span></a><span xml:space="preserve" class="s2094010SENU">. </span><span class="s2094010CL">Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.</span></p><p dir="ltr" class="s2094010Statute"><span class="s2094010DefaultParagraphFont">The secretary of the department may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland data. The data for the year representing the highest agricultural income value among the eight years and the year representing the lowest agricultural income value among the eight years must be discarded from the database and the remaining six years averaged for valuation purposes. For each assessment year, the first year of the eight-year data period is nine years prior to the assessment year.</span></p><p dir="ltr" class="s2094010Statute"><span class="s2094010DefaultParagraphFont">The cropland data must include acres planted, acres harvested, yield per acre, and statewide crop prices. The noncropland data must include cash rents and statewide calf prices. The noncropland data may also include rangeland and pastureland animal unit months per acre, rangeland and pastureland acres, and grazing season data.</span></p><p dir="ltr" class="s2094010Statute"><a id="_pagenumber2" class="s2094010000000"></a><span class="s2094010DefaultParagraphFont">A qualified entity contracting with the secretary of the department pursuant to this section shall provide the data for each county to the secretary by June first of each year.</span></p><p dir="ltr" class="s2094010Statute"><span class="s2094010DefaultParagraphFont">For purposes of this section, a qualified entity is a federal or state agency, instrumentality, institution of higher learning, other federal or state authority, or private entity with expertise in researching or evaluating land production capacity.</span></p><p dir="ltr" class="s2094010Statute"><span class="s2094010DefaultParagraphFont">On or before March first of each year, the department shall provide a report to the Taxation Committees in the Senate and the House of Representatives on the data compiled pursuant to this section.</span></p><p dir="ltr" class="s2094010Normal"><span xml:space="preserve" class="s2094010000001"> </span></p><p dir="ltr" class="s2094010NoIndent"><span xml:space="preserve" class="s2094010DefaultParagraphFont-000002">Source: </span><span class="s2094010SCL">SL 2008, ch 44, § 6; SL 2009, ch 40, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49, § 1; SL 2020, ch 37, § 1; SDCL § 10-6-33.29; SL 2021, ch 44, § 44; SL 2026, ch 41, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079299Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079299SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079299CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2079299Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079299DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2079299000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2079299SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079299SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-129 - Factors used for percentage of annual earning capacity."><meta property="og:description" content="SDLRC Codified Law 10-6-129 - Factors used for percentage of annual earning capacity."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-129"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079299Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-129" rel="noopener"><span class="s2079299SENU">10-6-129</span></a><span xml:space="preserve" class="s2079299SENU">. </span><span class="s2079299CL">Factors used for percentage of annual earning capacity.</span></p><p dir="ltr" class="s2079299Normal-000000"><span xml:space="preserve" class="s2079299DefaultParagraphFont">The economics department of South Dakota State University shall submit recommendations to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force by November 1, 2008, regarding factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s2079299DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2079299DefaultParagraphFont"> and other provisions used to assess agricultural land that will provide the least amount of shift between cropland and noncropland on a statewide basis. Thereafter, the economics department shall submit such recommendations, if any, to the task force by September first of each year.</span></p><p dir="ltr" class="s2079299Normal"><span xml:space="preserve" class="s2079299000001"> </span></p><p dir="ltr" class="s2079299Normal"><span class="s2079299SCL">Source:</span><span xml:space="preserve" class="s2079299SCL-000002"> SL 2008, ch 44, § 7; SDCL § 10-6-33.30; SL 2021, ch 44, § 44.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094011Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094011SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094011CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2094011Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094011DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2094011000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094011NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094011DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094011SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094011Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-129"><span class="s2094011SENU">10-6-129</span></a><span xml:space="preserve" class="s2094011SENU">. </span><span class="s2094011CL">Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit.</span></p><p dir="ltr" class="s2094011Statute"><span xml:space="preserve" class="s2094011DefaultParagraphFont">An entity contracting with the department pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-128"><span class="s2094011DefaultParagraphFont">10-6-128</span></a><span xml:space="preserve" class="s2094011DefaultParagraphFont"> may submit recommendations regarding the factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127"><span class="s2094011DefaultParagraphFont">10-6-127</span></a><span class="s2094011DefaultParagraphFont">. Any recommendations under this section must be submitted to the department by September first of each year.</span></p><p dir="ltr" class="s2094011Normal"><span xml:space="preserve" class="s2094011000000"> </span></p><p dir="ltr" class="s2094011NoIndent"><span xml:space="preserve" class="s2094011DefaultParagraphFont-000001">Source: </span><span class="s2094011SCL">SL 2008, ch 44, § 7; SDCL § 10-6-33.30; SL 2021, ch 44, § 44; SL 2026, ch 41, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s810e32a3450e4b0b89ddbe422d30d5faNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s810e32a3450e4b0b89ddbe422d30d5faSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s810e32a3450e4b0b89ddbe422d30d5faCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s810e32a3450e4b0b89ddbe422d30d5faStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s810e32a3450e4b0b89ddbe422d30d5fa000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s810e32a3450e4b0b89ddbe422d30d5faNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s810e32a3450e4b0b89ddbe422d30d5faSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-130 - Soil classification--Land categorization--Director adjustments."><meta property="og:description" content="SDLRC Codified Law 10-6-130 - Soil classification--Land categorization--Director adjustments."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-130"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-130" rel="noopener"><span class="s810e32a3450e4b0b89ddbe422d30d5faSENU">10-6-130</span></a><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5faSENU">. </span><span class="s810e32a3450e4b0b89ddbe422d30d5faCL">Soil classification--Land categorization--Director adjustments.</span></p><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faStatute"><span class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">All soils are divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land must be categorized as either cropland or noncropland. Soil types with land capability class I, II, and III must be categorized as cropland and soil types with land capability classes V, VI, VII, and VIII must be categorized as noncropland. Soil types with land capability class IV may be categorized by the director of equalization as either cropland or as noncropland. The director of equalization shall notify the department by November first of each year of any changes to the categorization of the land capability class IV soil types. Beginning with the 2023 assessment year, the total acres of class IV soil types classified as noncropland in a county may increase a maximum of twenty percent over the total acres of class IV soil types classified as noncropland in the county in the previous assessment year. The department shall provide each county with soil ratings for all soil types present in the county. The director of equalization shall implement the soil ratings and utilize the ratings as the basis for determining the value of each soil type in the county.</span></p><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faStatute"><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">The director may make an adjustment to a parcel pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-131" rel="noopener"><span class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">10-6-131</span></a><span class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">.</span></p><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faStatute"><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">Nothing in this section prohibits the department from categorizing soil types with land capability class I, II or III as noncropland if one or more of the adjustment factors contained in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-131" rel="noopener"><span class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont">10-6-131</span></a><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont"> affects the productivity of the soil type, and the reasonable, probable use of the soil type that is physically practical, appropriately supported, financially feasible, and that results in the highest sustainable use of the land, is not harvesting crops or plants produced.</span></p><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faNormal"><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5fa000000"> </span></p><p dir="ltr" class="s810e32a3450e4b0b89ddbe422d30d5faNoIndent"><span xml:space="preserve" class="s810e32a3450e4b0b89ddbe422d30d5faDefaultParagraphFont-000001">Source: </span><span class="s810e32a3450e4b0b89ddbe422d30d5faSCL">SL 2008, ch 44, § 9; SDCL § 10-6-33.32; SL 2021, ch 43, § 11; SL 2021, ch 44, §§ 23, 44; SL 2022, ch 28, § 1; SL 2025, ch 45, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s8bc9bb37794c4545aeacc7c97ae3419dNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8bc9bb37794c4545aeacc7c97ae3419dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8bc9bb37794c4545aeacc7c97ae3419dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s8bc9bb37794c4545aeacc7c97ae3419dStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } a.s8bc9bb37794c4545aeacc7c97ae3419d000000 { text-decoration: none; } span.s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s8bc9bb37794c4545aeacc7c97ae3419d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s8bc9bb37794c4545aeacc7c97ae3419dNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8bc9bb37794c4545aeacc7c97ae3419dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-131 - Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained."><meta property="og:description" content="SDLRC Codified Law 10-6-131 - Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-131"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-131" rel="noopener"><span class="s8bc9bb37794c4545aeacc7c97ae3419dSENU">10-6-131</span></a><span xml:space="preserve" class="s8bc9bb37794c4545aeacc7c97ae3419dSENU">. </span><span class="s8bc9bb37794c4545aeacc7c97ae3419dCL">Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><a id="_Hlk31107956" class="s8bc9bb37794c4545aeacc7c97ae3419d000000" rel="noopener"></a><a id="_Hlk31108409" class="s8bc9bb37794c4545aeacc7c97ae3419d000000" rel="noopener"></a><span xml:space="preserve" class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">Before July first each year, the secretary of revenue shall annually provide each director the agricultural income value for each county as computed pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">10-6-127</span></a><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">. The director shall annually determine the assessed value of agricultural land. The director may adjust the assessed value of agricultural land to the extent that one or more of the following factors negatively affect the productivity of the land:</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(1)    Location;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(2)    Size;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(3)    Soil survey statistics;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(4)    Terrain;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(5)    Topographical condition;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(6)    Climate;</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(7)    Accessibility; or</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatuteNumber1"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">(8)    Surface obstructions, including shelterbelts.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">If the director determines that one or more of the factors provided in this section negatively affects the productivity of the land, the director shall adjust the assessed value of the land.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><a id="_pagenumber2" class="s8bc9bb37794c4545aeacc7c97ae3419d000000" rel="noopener"></a><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">The director shall document each adjustment by using data from sources reasonably related to the adjustment being made. In addition, the director may use data from comparable sales of agricultu</span><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">ral land to document the adjustment concerning productivity for any of the factors listed in this section.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><span xml:space="preserve" class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">If the actual use of agricultural land varies from the land use category specified by soil classification standards, or if any factors listed in this section exist that affect the productivity of the land, the property owner may request an examination of the land by </span><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">the director on a form prescribed by the department. The director shall determine whether to adjust the assessed value of the agricultural land pursuant to the factors listed in this section.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">The director shall document all supporting evidence for the adjustment determination. The director shall provide any adjustment documentation to the department upon request. The director shall keep the adjustment documentation in the director's office for the life of the adjustment.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dStatute"><span class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont">For the purposes of this section, "shelterbelt" means field shelterbelts, farmstead windbreaks, wildlife tree plantings, living snow fences, and other tree plantings made specifically for conservation purposes, but excluding trees planted for ornamental or commercial purposes.</span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dNormal"><span xml:space="preserve" class="s8bc9bb37794c4545aeacc7c97ae3419d000001"> </span></p><p dir="ltr" class="s8bc9bb37794c4545aeacc7c97ae3419dNoIndent"><span xml:space="preserve" class="s8bc9bb37794c4545aeacc7c97ae3419dDefaultParagraphFont-000002">Source: </span><span class="s8bc9bb37794c4545aeacc7c97ae3419dSCL">SL 2008, ch 44, § 8; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 50, § 1; SL 2013, ch 44, § 1; SL 2020, ch 38, § 1; SDCL § 10-6-33.31; SL 2021, ch 44, §§ 22, 44; SL 2024, ch 35, § 1; SL 2025, ch 45, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s51e1f82085414952b2aaa9fe8c1cdcb7Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s51e1f82085414952b2aaa9fe8c1cdcb7SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s51e1f82085414952b2aaa9fe8c1cdcb7CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s51e1f82085414952b2aaa9fe8c1cdcb7Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s51e1f82085414952b2aaa9fe8c1cdcb7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s51e1f82085414952b2aaa9fe8c1cdcb7000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s51e1f82085414952b2aaa9fe8c1cdcb7SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s51e1f82085414952b2aaa9fe8c1cdcb7SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-132 - Classification of buildings and structures."><meta property="og:description" content="SDLRC Codified Law 10-6-132 - Classification of buildings and structures."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-132"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s51e1f82085414952b2aaa9fe8c1cdcb7Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s51e1f82085414952b2aaa9fe8c1cdcb7SENU">10-6-132</span></a><span xml:space="preserve" class="s51e1f82085414952b2aaa9fe8c1cdcb7SENU">. </span><span class="s51e1f82085414952b2aaa9fe8c1cdcb7CL">Classification of buildings and structures.</span></p><p dir="ltr" class="s51e1f82085414952b2aaa9fe8c1cdcb7Normal-000000"><span class="s51e1f82085414952b2aaa9fe8c1cdcb7DefaultParagraphFont">Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages, which are used exclusively for agricultural purposes and situated on agricultural land, are hereby specifically classified for tax purposes as agricultural property and shall be assessed as similar nonagricultural property.</span></p><p dir="ltr" class="s51e1f82085414952b2aaa9fe8c1cdcb7Normal"><span xml:space="preserve" class="s51e1f82085414952b2aaa9fe8c1cdcb7000001"> </span></p><p dir="ltr" class="s51e1f82085414952b2aaa9fe8c1cdcb7Normal"><span class="s51e1f82085414952b2aaa9fe8c1cdcb7SCL">Source:</span><span xml:space="preserve" class="s51e1f82085414952b2aaa9fe8c1cdcb7SCL-000002"> SL 2008, ch 44, § 10; SDCL § 10-6-33.33; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s730bfe05d3b34ef2a2b317bf02553fa3Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s730bfe05d3b34ef2a2b317bf02553fa3SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s730bfe05d3b34ef2a2b317bf02553fa3CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s730bfe05d3b34ef2a2b317bf02553fa3Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s730bfe05d3b34ef2a2b317bf02553fa3000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s730bfe05d3b34ef2a2b317bf02553fa3NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s730bfe05d3b34ef2a2b317bf02553fa3SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-133 - Fair market value of agricultural land."><meta property="og:description" content="SDLRC Codified Law 10-6-133 - Fair market value of agricultural land."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-133"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s730bfe05d3b34ef2a2b317bf02553fa3Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-133" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3SENU">10-6-133</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3SENU">. </span><span class="s730bfe05d3b34ef2a2b317bf02553fa3CL">Fair market value of agricultural land.</span></p><p dir="ltr" class="s730bfe05d3b34ef2a2b317bf02553fa3Statute"><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">The agricultural income value for agricultural land as determined by §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-6-132</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">, inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-41" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-3-41</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-31.1" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-12-31.1</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-42" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-12-42</span></a><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-37" rel="noopener"><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">10-13-37</span></a><span class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont">.</span></p><p dir="ltr" class="s730bfe05d3b34ef2a2b317bf02553fa3Normal"><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3000000"> </span></p><p dir="ltr" class="s730bfe05d3b34ef2a2b317bf02553fa3NoIndent"><span xml:space="preserve" class="s730bfe05d3b34ef2a2b317bf02553fa3DefaultParagraphFont-000001">Source: </span><span class="s730bfe05d3b34ef2a2b317bf02553fa3SCL">SL 2008, ch 44, § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.34; SL 2021, ch 44, §§ 24, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079038Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079038SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079038CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2079038Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079038DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079038StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079038000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079038NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079038DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079038SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-134 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation."><meta property="og:description" content="SDLRC Codified Law 10-6-134 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-134"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079038Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134" rel="noopener"><span class="s2079038SENU">10-6-134</span></a><span xml:space="preserve" class="s2079038SENU">. </span><span class="s2079038CL">Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.</span></p><p dir="ltr" class="s2079038Statute"><span class="s2079038DefaultParagraphFont">There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force consists of the following fourteen members:</span></p><p dir="ltr" class="s2079038StatuteNumber1"><span class="s2079038DefaultParagraphFont">(1)    The speaker of the House of Representatives shall appoint four members of the House of Representatives. The speaker shall appoint members in a manner that is proportional to a party's representation in the House of Representatives, except the speaker shall appoint at least one member from the minority party in the House of Representatives;</span></p><p dir="ltr" class="s2079038StatuteNumber1"><span class="s2079038DefaultParagraphFont">(2)    The speaker of the House of Representatives shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background;</span></p><p dir="ltr" class="s2079038StatuteNumber1"><span class="s2079038DefaultParagraphFont">(3)    The president pro tempore of the Senate shall appoint four members of the Senate. The president pro tempore shall appoint members in a manner that is proportional to a party's representation in the Senate, except the president pro tempore shall appoint at least one member from the minority party in the Senate; and</span></p><p dir="ltr" class="s2079038StatuteNumber1"><span class="s2079038DefaultParagraphFont">(4)    The president pro tempore of the Senate shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background.</span></p><p dir="ltr" class="s2079038Statute"><span class="s2079038DefaultParagraphFont">The speaker of the House of Representatives and president pro tempore of the Senate before the close of each regular session of the Legislature held in odd-numbered years shall appoint members to the task force for a term of two years. If there is a vacancy on the task force, the vacancy shall be filled in the same manner as the original appointment.</span></p><p dir="ltr" class="s2079038Statute"><span class="s2079038DefaultParagraphFont">The task force shall advise the department regarding the rules promulgated by the department to administer the provisions concerning the assessment and taxation of agricultural lands and shall review the implementation of the provisions of law concerning the assessment and taxation of agricultural land. The task force shall report to the Senate and House of Representatives and may submit a copy of its report to the Governor. The task force may present draft legislation and policy recommendations to the Legislative Research Council Executive Board.</span></p><p dir="ltr" class="s2079038Normal"><span xml:space="preserve" class="s2079038000000"> </span></p><p dir="ltr" class="s2079038NoIndent"><span xml:space="preserve" class="s2079038DefaultParagraphFont-000001">Source: </span><span class="s2079038SCL">SL 2008, ch 44, § 12 as amended by SL 2008, ch 42, § 2; SL 2009, ch 41, § 1; SL 2013, ch 45, § 1; SDCL § 10-6-33.35; SL 2021, ch 44, §§ 25, 44; SL 2023, ch 28, § 1.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094012Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094012SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094012CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2094012000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2094012DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094012SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094012Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134"><span class="s2094012SENU">10-6-134</span></a><span xml:space="preserve" class="s2094012SENU">. </span><span class="s2094012CL">Repealed.</span></p><p dir="ltr" class="s2094012Normal"><span xml:space="preserve" class="s2094012000000"> </span></p><p dir="ltr" class="s2094012Normal"><span xml:space="preserve" class="s2094012DefaultParagraphFont">Source: </span><span class="s2094012SCL">SL 2008, ch 44, § 12 as amended by SL 2008, ch 42, § 2; SL 2009, ch 41, § 1; SL 2013, ch 45, § 1; SDCL § 10-6-33.35; SL 2021, ch 44, §§ 25, 44; SL 2023, ch 28, § 1; SL 2026, ch 41, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079039Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079039SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079039CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2079039Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079039DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079039StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079039000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079039NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079039DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079039SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-135 - Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force."><meta property="og:description" content="SDLRC Codified Law 10-6-135 - Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-135"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079039Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-135" rel="noopener"><span class="s2079039SENU">10-6-135</span></a><span xml:space="preserve" class="s2079039SENU">. </span><span xml:space="preserve" class="s2079039CL">Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force. </span></p><p dir="ltr" class="s2079039Statute"><span xml:space="preserve" class="s2079039DefaultParagraphFont">The Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-134" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-134</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> shall make recommendations in the following areas:</span></p><p dir="ltr" class="s2079039StatuteNumber1"><span xml:space="preserve" class="s2079039DefaultParagraphFont">(1)    The proper percentage of annual earning capacity and capitalization rate to be used to determine the agricultural income value pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-127</span></a><span class="s2079039DefaultParagraphFont">;</span></p><p dir="ltr" class="s2079039StatuteNumber1"><span xml:space="preserve" class="s2079039DefaultParagraphFont">(2)    The changes, if any, that must be made to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-7" rel="noopener"><span class="s2079039DefaultParagraphFont">13-16-7</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-16</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-35.1" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-35.1</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> to ensure that the total amount of additional taxes that may be generated on agricultural land by a school district pursuant to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-7" rel="noopener"><span class="s2079039DefaultParagraphFont">13-16-7</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-16</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-35.1" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-35.1</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> will not provide a substantial property tax revenue increase for the school district pursuant to the implementation of the productivity system pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-132</span></a><span class="s2079039DefaultParagraphFont">, inclusive;</span></p><p dir="ltr" class="s2079039StatuteNumber1"><span xml:space="preserve" class="s2079039DefaultParagraphFont">(3)    The changes, if any, that must be made to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-7" rel="noopener"><span class="s2079039DefaultParagraphFont">13-16-7</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-16</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-35.1" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-35.1</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> to ensure that the total amount of property taxes that may be lost on agricultural land by a school district pursuant to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=13-16-7" rel="noopener"><span class="s2079039DefaultParagraphFont">13-16-7</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-16" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-16</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-37-35.1" rel="noopener"><span class="s2079039DefaultParagraphFont">13-37-35.1</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> will not provide a substantial property tax revenue decrease for the school district pursuant to the implementation of the productivity system pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-127" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-127</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-132" rel="noopener"><span class="s2079039DefaultParagraphFont">10-6-132</span></a><span class="s2079039DefaultParagraphFont">, inclusive; and</span></p><p dir="ltr" class="s2079039StatuteNumber1"><span xml:space="preserve" class="s2079039DefaultParagraphFont">(4)    The distribution of the local effort for the general fund of school districts between the classifications of real property as provided by § </span><a href="https://sdlegislature.gov/Statutes?Statute=13-13-72.1" rel="noopener"><span class="s2079039DefaultParagraphFont">13-13-72.1</span></a><span xml:space="preserve" class="s2079039DefaultParagraphFont"> which establishes the real property tax contribution from agricultural property for the general fund of school districts as a fixed ratio of the total local effort for such levies. The task force shall also consider the other taxes paid by agricultural property, the relationship of the total assessed value of agricultural property to the total assessed value of all real property, and other factors the task force deems appropriate.</span></p><p dir="ltr" class="s2079039Normal"><span xml:space="preserve" class="s2079039000000"> </span></p><p dir="ltr" class="s2079039NoIndent"><span xml:space="preserve" class="s2079039DefaultParagraphFont-000001">Source: </span><span class="s2079039SCL">SL 2021, ch 44, § 26.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094013Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094013SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094013CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2094013000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2094013DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094013SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094013Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-135"><span class="s2094013SENU">10-6-135</span></a><span xml:space="preserve" class="s2094013SENU">. </span><span class="s2094013CL">Repealed.</span></p><p dir="ltr" class="s2094013Normal"><span xml:space="preserve" class="s2094013000000"> </span></p><p dir="ltr" class="s2094013Normal"><span xml:space="preserve" class="s2094013DefaultParagraphFont">Source: </span><span class="s2094013SCL">SL 2021, ch 44, § 26; SL 2026, ch 41, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sbd3db659675d4da1b4d57d3a65e84f11Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbd3db659675d4da1b4d57d3a65e84f11SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbd3db659675d4da1b4d57d3a65e84f11CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sbd3db659675d4da1b4d57d3a65e84f11Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbd3db659675d4da1b4d57d3a65e84f11DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sbd3db659675d4da1b4d57d3a65e84f11000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sbd3db659675d4da1b4d57d3a65e84f11SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbd3db659675d4da1b4d57d3a65e84f11SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized."><meta property="og:description" content="SDLRC Codified Law 10-6-136 - Centrally assessed operating property classified--Percentage of value at which equalized."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-136"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sbd3db659675d4da1b4d57d3a65e84f11Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-136" rel="noopener"><span class="sbd3db659675d4da1b4d57d3a65e84f11SENU">10-6-136</span></a><span xml:space="preserve" class="sbd3db659675d4da1b4d57d3a65e84f11SENU">. </span><span class="sbd3db659675d4da1b4d57d3a65e84f11CL">Centrally assessed operating property classified--Percentage of value at which equalized.</span></p><p dir="ltr" class="sbd3db659675d4da1b4d57d3a65e84f11Normal-000000"><span class="sbd3db659675d4da1b4d57d3a65e84f11DefaultParagraphFont">All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.</span></p><p dir="ltr" class="sbd3db659675d4da1b4d57d3a65e84f11Normal"><span xml:space="preserve" class="sbd3db659675d4da1b4d57d3a65e84f11000001"> </span></p><p dir="ltr" class="sbd3db659675d4da1b4d57d3a65e84f11Normal"><span class="sbd3db659675d4da1b4d57d3a65e84f11SCL">Source:</span><span xml:space="preserve" class="sbd3db659675d4da1b4d57d3a65e84f11SCL-000002"> SL 1978, ch 72, § 14; SL 1990, ch 73; SDCL § 10-6-34.1; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2079302Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079302SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079302CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2079302Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079302DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079302StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079302000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2079302NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2079302DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2079302SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-137 - Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures."><meta property="og:description" content="SDLRC Codified Law 10-6-137 - Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-137"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2079302Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s2079302SENU">10-6-137</span></a><span xml:space="preserve" class="s2079302SENU">. </span><span class="s2079302CL">Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.</span></p><p dir="ltr" class="s2079302Statute"><span xml:space="preserve" class="s2079302DefaultParagraphFont">Any structure classified pursuant to this section, must, following construction, be valued for taxation purposes in the usual manner. The board of county commissioners of the county in which the structure is located, may adopt a formula for assessed value to be used for tax purposes. Except as otherwise provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s2079302DefaultParagraphFont">10-6-137.1</span></a><span class="s2079302DefaultParagraphFont">, the formula may include, for any or all of the five tax years following construction, all, any portion, or none of the assessed value for tax purposes. Any formula adopted must be equally applied to specifically classified properties within a tax increment finance district.</span></p><p dir="ltr" class="s2079302Statute"><span class="s2079302DefaultParagraphFont">The board of county commissioners of the county in which the structure is located may, if requested by the owner of the structure, fully assess the structure without application of the formula. In waiving the formula for the structure of one owner, the board of county commissioners is not prohibited from applying the formula for subsequent new structures. The assessed value during any of the five years may not be less than the assessed value of the property in the year preceding the first year of the tax years following construction.</span></p><p dir="ltr" class="s2079302Statute"><span class="s2079302DefaultParagraphFont">Any structure that is partially constructed on the assessment date may be valued for tax purposes, pursuant to this section, and the value may not be less than the assessed value of the property in the year preceding the beginning of construction. The period that the property is valued for tax purposes under this section may include the years when the property is partially constructed.</span></p><p dir="ltr" class="s2079302Statute"><span xml:space="preserve" class="s2079302DefaultParagraphFont">Following the five-year period under this section, the property must be assessed at the same percentage as all other property for tax purposes, except as otherwise provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s2079302DefaultParagraphFont">10-6-137.1</span></a><span class="s2079302DefaultParagraphFont">.</span></p><p dir="ltr" class="s2079302Statute"><span class="s2079302DefaultParagraphFont">Any of the following types of real property may be specifically classified for the purpose of taxation pursuant to this section:</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span xml:space="preserve" class="s2079302DefaultParagraphFont">(1)    Any new industrial or commercial structure, or any addition, renovation, or reconstruction to an existing structure, located within a designated urban renewal area as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=11-8-4" rel="noopener"><span class="s2079302DefaultParagraphFont">11-8-4</span></a><span class="s2079302DefaultParagraphFont">, if the new structure, addition, renovation, or reconstruction has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(2)    Any new industrial structure, including a power generation facility, or an addition to an existing structure, if the new structure or addition has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(3)    Any new nonresidential agricultural structure, or any addition to an existing structure, if the new structure or addition has a full and true value of ten thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(4)    Any new commercial structure, or any addition to an existing structure, except a commercial residential structure as described in subdivision (5), if the new structure or addition has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(5)    Any new commercial residential structure, or addition to an existing structure, containing four or more units, if the new structure or addition has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(6)    Any new affordable housing structure containing four or more units, with a monthly rental rate of the units at or below the annually calculated rent for the state's sixty percent area median income being used by the South Dakota Housing Development Authority for a minimum of ten years following the date of first occupancy, if the structure has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span xml:space="preserve" class="s2079302DefaultParagraphFont">(7)    Any new residential structure, or addition to or renovation of an existing structure, located within a redevelopment neighborhood established pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-141" rel="noopener"><span class="s2079302DefaultParagraphFont">10-6-141</span></a><span xml:space="preserve" class="s2079302DefaultParagraphFont">, if the new structure, addition, or renovation has a full and true value of five thousand dollars or more. The structure must be located in an area defined and designated as a redevelopment neighborhood based on conditions provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=11-7-2" rel="noopener"><span class="s2079302DefaultParagraphFont">11-7-2</span></a><span xml:space="preserve" class="s2079302DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=11-7-3" rel="noopener"><span class="s2079302DefaultParagraphFont">11-7-3</span></a><span class="s2079302DefaultParagraphFont">; or</span></p><p dir="ltr" class="s2079302StatuteNumber1"><span class="s2079302DefaultParagraphFont">(8)    Any commercial, industrial, or nonresidential agricultural property that increases more than ten thousand dollars in full and true value, as a result of reconstruction or renovation of the structure.</span></p><p dir="ltr" class="s2079302Normal"><span xml:space="preserve" class="s2079302000000"> </span></p><p dir="ltr" class="s2079302NoIndent"><span xml:space="preserve" class="s2079302DefaultParagraphFont-000001">Source: </span><span class="s2079302SCL">SL 1970, ch 81, § 2; SL 1974, ch 91, § 3; SL 1977, ch 82, § 1; SL 1986, ch 84; SL 1987, ch 85; SL 1991, ch 83, § 1; SL 1993, ch 85, § 3; SL 1994, ch 78, § 1; SL 1994, ch 79, § 3; SL 2000, ch 42, § 12; SL 2019, ch 61, § 2; SL 2020, ch 39, § 1; SDCL § 10-6-35.2; SL 2021, ch 44, § 44; SL 2022, ch 29, § 1.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2026 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2094095Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094095SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094095CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2094095Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094095DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094095StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094095000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2094095NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2094095DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2094095SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2094095Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137"><span class="s2094095SENU">10-6-137</span></a><span xml:space="preserve" class="s2094095SENU">. </span><span class="s2094095CL">Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures.</span></p><p dir="ltr" class="s2094095Statute"><span xml:space="preserve" class="s2094095DefaultParagraphFont">Following the construction of any structure classified pursuant to this section, the valuation of the structure for taxation purposes must occur in the usual manner. The board of county commissioners of the county in which the structure is located may adopt a discretionary formula for assessed value to be used for tax purposes. Except as otherwise provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1"><span class="s2094095DefaultParagraphFont">10-6-137.1</span></a><span class="s2094095DefaultParagraphFont">, the formula may include, for any or all of the five tax years following construction, all, any portion, or none of the assessed value for tax purposes. Any formula adopted pursuant to this section may not be used for any property within a tax increment finance district.</span></p><p dir="ltr" class="s2094095Statute"><span class="s2094095DefaultParagraphFont">The board may, if requested by the owner of the structure, fully assess the structure without application of the formula. In waiving the formula for the structure of one owner, the board is not prohibited from applying the formula for subsequent new structures. The assessed value during any of the five years may not be less than the assessed value of the property in the year preceding the first year of the tax years following construction.</span></p><p dir="ltr" class="s2094095Statute"><span class="s2094095DefaultParagraphFont">Any structure that is partially constructed on the assessment date may be valued for tax purposes, pursuant to this section, and the value may not be less than the assessed value of the property in the year preceding the beginning of construction. The period that the property is valued for tax purposes under this section may include the years when the property is partially constructed.</span></p><p dir="ltr" class="s2094095Statute"><span xml:space="preserve" class="s2094095DefaultParagraphFont">Following the five-year period under this section, the property must be assessed at the same percentage as all other property for tax purposes, except as otherwise provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1"><span class="s2094095DefaultParagraphFont">10-6-137.1</span></a><span class="s2094095DefaultParagraphFont">.</span></p><p dir="ltr" class="s2094095Statute"><span class="s2094095DefaultParagraphFont">Any of the following types of real property may be specifically classified for the purpose of taxation pursuant to this section:</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(1)    Any new industrial structure, or any addition, renovation, or reconstruction to an existing structure, if the new structure, addition, renovation, or reconstruction has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(2)    Any new industrial structure, including a power generation facility, or an addition to an existing facility, if the new facility or addition has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(3)    Any new nonresidential agricultural structure, or any addition to an existing structure, if the new structure or addition has a full and true value of ten thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(4)    Any new commercial structure, or any addition, renovation, or reconstruction to an existing structure, except a commercial residential structure as described in subdivision (5), if the new structure or addition, renovation, or reconstruction has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(5)    Any new commercial residential structure, or addition to an existing structure, containing four or more units, if the new structure or addition has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(6)    Any new affordable housing structure containing four or more units, with a monthly rental rate of the units at or below the annually calculated rent for the state's sixty percent area median income being used by the South Dakota Housing Development Authority for a minimum of ten years following the date of first occupancy, if the structure has a full and true value of thirty thousand dollars or more;</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span xml:space="preserve" class="s2094095DefaultParagraphFont">(7)    Any new residential structure, or addition to or renovation of an existing structure, located within a redevelopment neighborhood established pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-141"><span class="s2094095DefaultParagraphFont">10-6-141</span></a><span xml:space="preserve" class="s2094095DefaultParagraphFont">, if the new structure, addition, or renovation has a full and true value of five thousand dollars or more, provided the structure is located in an area defined and designated as a redevelopment neighborhood based on conditions set forth in § </span><a href="https://sdlegislature.gov/Statutes?Statute=11-7-2"><span class="s2094095DefaultParagraphFont">11-7-2</span></a><span xml:space="preserve" class="s2094095DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=11-7-3"><span class="s2094095DefaultParagraphFont">11-7-3</span></a><span class="s2094095DefaultParagraphFont">; or</span></p><p dir="ltr" class="s2094095StatuteNumber1"><span class="s2094095DefaultParagraphFont">(8)    Any commercial, industrial, or nonresidential agricultural property that increases more than ten thousand dollars in full and true value, as a result of reconstruction or renovation of the structure.</span></p><p dir="ltr" class="s2094095Normal"><span xml:space="preserve" class="s2094095000000"> </span></p><p dir="ltr" class="s2094095NoIndent"><span xml:space="preserve" class="s2094095DefaultParagraphFont-000001">Source: </span><span class="s2094095SCL">SL 1970, ch 81, § 2; SL 1974, ch 91, § 3; SL 1977, ch 82, § 1; SL 1986, ch 84; SL 1987, ch 85; SL 1991, ch 83, § 1; SL 1993, ch 85, § 3; SL 1994, ch 78, § 1; SL 1994, ch 79, § 3; SL 2000, ch 42, § 12; SL 2019, ch 61, § 2; SL 2020, ch 39, § 1; SDCL § 10-6-35.2; SL 2021, ch 44, § 44; SL 2022, ch 29, § 1; SL 2026, ch 58, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s893a31a619fc4abdbdad2855ccd75eb6Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s893a31a619fc4abdbdad2855ccd75eb6SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s893a31a619fc4abdbdad2855ccd75eb6CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s893a31a619fc4abdbdad2855ccd75eb6Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s893a31a619fc4abdbdad2855ccd75eb6StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s893a31a619fc4abdbdad2855ccd75eb6000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s893a31a619fc4abdbdad2855ccd75eb6NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s893a31a619fc4abdbdad2855ccd75eb6SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD - Discretionary formula for reduced taxation of new residential structures."><meta property="og:description" content="SDLRC Codified Law - Discretionary formula for reduced taxation of new residential structures."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute="><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s893a31a619fc4abdbdad2855ccd75eb6SENU">10-6-137.1</span></a><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6SENU">. </span><span class="s893a31a619fc4abdbdad2855ccd75eb6CL">Discretionary formula for reduced taxation of new residential structures.</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Statute"><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">For any real property specifically classified under subdivisions </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">10-6-137</span></a><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">(5), (6), and (7), the formula adopted by the board of county commissioners must include:</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6StatuteNumber1"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">(1)    No more than twenty-five percent of the increased assessed value in the first or second year following the completion of construction;</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6StatuteNumber1"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">(2)    No more than fifty percent of the increased assessed value in the third or fourth year following the completion of construction;</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6StatuteNumber1"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">(3)    No more than seventy-five percent of the increased assessed value in the fifth or sixth year following the completion of construction; and</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6StatuteNumber1"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">(4)    One hundred percent of the increased assessed value in the seventh year following the completion of construction and each year thereafter.</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Statute"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">During construction, the assessed value of the property may not exceed the assessed value of the property in the year preceding the beginning of construction.</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Statute"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">The percentages stated in this section are limited to that portion of the assessed value that exceeds the property's assessed value in the year preceding the start of construction.</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Statute"><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">Any real property receiving the benefit of a discretionary formula prior to July 1, 2022, must continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2022, and must continue to be subject to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-44" rel="noopener"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">10-12-44</span></a><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=11-9-20" rel="noopener"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">11-9-20</span></a><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=13-13-20.4" rel="noopener"><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">13-13-20.4</span></a><span class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont">.</span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6Normal"><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6000000"> </span></p><p dir="ltr" class="s893a31a619fc4abdbdad2855ccd75eb6NoIndent"><span xml:space="preserve" class="s893a31a619fc4abdbdad2855ccd75eb6DefaultParagraphFont-000001">Source: </span><span class="s893a31a619fc4abdbdad2855ccd75eb6SCL">SL 2022, ch 29, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s84be8df2f0f24a3a9180177c5562a8bbNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s84be8df2f0f24a3a9180177c5562a8bbSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s84be8df2f0f24a3a9180177c5562a8bbCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s84be8df2f0f24a3a9180177c5562a8bbStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s84be8df2f0f24a3a9180177c5562a8bb000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s84be8df2f0f24a3a9180177c5562a8bbNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s84be8df2f0f24a3a9180177c5562a8bbSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-138 - Municipal adoption of reduction for new property."><meta property="og:description" content="SDLRC Codified Law 10-6-138 - Municipal adoption of reduction for new property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-138"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s84be8df2f0f24a3a9180177c5562a8bbNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-138" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbSENU">10-6-138</span></a><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbSENU">. </span><span class="s84be8df2f0f24a3a9180177c5562a8bbCL">Municipal adoption of reduction for new property.</span></p><p dir="ltr" class="s84be8df2f0f24a3a9180177c5562a8bbStatute"><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">If the board of county commissioners has not adopted a formula pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137.1</span></a><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">, the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for assessed value pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137.1</span></a><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">.</span></p><p dir="ltr" class="s84be8df2f0f24a3a9180177c5562a8bbStatute"><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">In the case of residential structures described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">(5), (6), and (7), the governing board of a municipality may adopt a formula that differs from any formula adopted by the board of county commissioners, provided the formula complies with § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">10-6-137</span></a><span class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont">.1.</span></p><p dir="ltr" class="s84be8df2f0f24a3a9180177c5562a8bbNormal"><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bb000000"> </span></p><p dir="ltr" class="s84be8df2f0f24a3a9180177c5562a8bbNoIndent"><span xml:space="preserve" class="s84be8df2f0f24a3a9180177c5562a8bbDefaultParagraphFont-000001">Source: </span><span class="s84be8df2f0f24a3a9180177c5562a8bbSCL">SL 1974, ch 91, § 2; SL 1977, ch 82, § 2; SL 1993, ch 82, § 3; SL 1993, ch 85, § 4; SL 1994, ch 79, § 4; SL 2020, ch 39, § 4; SDCL § 10-6-138; SL 2021, ch 44, § 44; SL 2022, ch 29, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s1893c63b67434208a09e20650ba63d0cNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1893c63b67434208a09e20650ba63d0cSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1893c63b67434208a09e20650ba63d0cCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1893c63b67434208a09e20650ba63d0c000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1893c63b67434208a09e20650ba63d0cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-139 - Adoption of assessed value formula by governing board of improvement district."><meta property="og:description" content="SDLRC Codified Law 10-6-139 - Adoption of assessed value formula by governing board of improvement district."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-139"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s1893c63b67434208a09e20650ba63d0cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-139" rel="noopener"><span class="s1893c63b67434208a09e20650ba63d0cSENU">10-6-139</span></a><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0cSENU">. </span><span class="s1893c63b67434208a09e20650ba63d0cCL">Adoption of assessed value formula by governing board of improvement district.</span></p><p dir="ltr" class="s1893c63b67434208a09e20650ba63d0cNormal"><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">If the board of county commissioners of a county has not adopted a formula pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">, the governing board of an improvement district where the structures defined in subdivision </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">10-6-137</span></a><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">(2) are located may adopt all or any part of the formula for assessed value pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137" rel="noopener"><span class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">10-6-137</span></a><span class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont">.</span></p><p dir="ltr" class="s1893c63b67434208a09e20650ba63d0cNormal"><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0c000000"> </span></p><p dir="ltr" class="s1893c63b67434208a09e20650ba63d0cNormal"><span xml:space="preserve" class="s1893c63b67434208a09e20650ba63d0cDefaultParagraphFont-000001">Source: </span><span class="s1893c63b67434208a09e20650ba63d0cSCL">SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SDCL § 10-6-35.23; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s8a232865675449fd9afb31353dff41e1Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8a232865675449fd9afb31353dff41e1SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8a232865675449fd9afb31353dff41e1CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8a232865675449fd9afb31353dff41e1000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8a232865675449fd9afb31353dff41e1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8a232865675449fd9afb31353dff41e1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8a232865675449fd9afb31353dff41e1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-140 - Repealed."><meta property="og:description" content="SDLRC Codified Law 10-6-140 - Repealed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-140"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8a232865675449fd9afb31353dff41e1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-140" rel="noopener"><span class="s8a232865675449fd9afb31353dff41e1SENU">10-6-140</span></a><span xml:space="preserve" class="s8a232865675449fd9afb31353dff41e1SENU">. </span><span class="s8a232865675449fd9afb31353dff41e1CL">Repealed.</span></p><p dir="ltr" class="s8a232865675449fd9afb31353dff41e1Normal"><span xml:space="preserve" class="s8a232865675449fd9afb31353dff41e1000000"> </span></p><p dir="ltr" class="s8a232865675449fd9afb31353dff41e1Normal"><span xml:space="preserve" class="s8a232865675449fd9afb31353dff41e1DefaultParagraphFont">Source: </span><span class="s8a232865675449fd9afb31353dff41e1SCL">SL 2020, ch 39, §§ 15, 16 eff. Jun. 30, 2025; SDCL § 10-6-35.27; SL 2021, ch 44, § 44.</span><span xml:space="preserve" class="s8a232865675449fd9afb31353dff41e1DefaultParagraphFont-000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s8cd29253e4a74b56b5f9182c38cd4aa2Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8cd29253e4a74b56b5f9182c38cd4aa2SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8cd29253e4a74b56b5f9182c38cd4aa2CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s8cd29253e4a74b56b5f9182c38cd4aa2Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8cd29253e4a74b56b5f9182c38cd4aa2000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s8cd29253e4a74b56b5f9182c38cd4aa2NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8cd29253e4a74b56b5f9182c38cd4aa2SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-141 - Boundaries of redevelopment neighborhood."><meta property="og:description" content="SDLRC Codified Law 10-6-141 - Boundaries of redevelopment neighborhood."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-141"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8cd29253e4a74b56b5f9182c38cd4aa2Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-141" rel="noopener"><span class="s8cd29253e4a74b56b5f9182c38cd4aa2SENU">10-6-141</span></a><span xml:space="preserve" class="s8cd29253e4a74b56b5f9182c38cd4aa2SENU">. </span><span class="s8cd29253e4a74b56b5f9182c38cd4aa2CL">Boundaries of redevelopment neighborhood.</span></p><p dir="ltr" class="s8cd29253e4a74b56b5f9182c38cd4aa2Statute"><span xml:space="preserve" class="s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont">The board of county commissioners or the municipal governing body that approves the adoption of a reduced value, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-137.1" rel="noopener"><span class="s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont">10-6-137.1</span></a><span class="s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont">, for any residential structure within a redevelopment neighborhood, shall, by ordinance, identify the boundaries of the redevelopment neighborhood in which the reduced value will be available.</span></p><p dir="ltr" class="s8cd29253e4a74b56b5f9182c38cd4aa2Statute"><span class="s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont">The boundaries of the redevelopment neighborhood need not be contiguous.</span></p><p dir="ltr" class="s8cd29253e4a74b56b5f9182c38cd4aa2Normal"><span xml:space="preserve" class="s8cd29253e4a74b56b5f9182c38cd4aa2000000"> </span></p><p dir="ltr" class="s8cd29253e4a74b56b5f9182c38cd4aa2NoIndent"><span xml:space="preserve" class="s8cd29253e4a74b56b5f9182c38cd4aa2DefaultParagraphFont-000001">Source: </span><span class="s8cd29253e4a74b56b5f9182c38cd4aa2SCL">SL 1993, ch 82, § 2A; SL 2020, ch 39, § 10; SDCL § 10-6-56; SL 2021, ch 44, § 44; SL 2022, ch 29, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s88a6b733eb8b4087857b97473099bd2fNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s88a6b733eb8b4087857b97473099bd2fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s88a6b733eb8b4087857b97473099bd2fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s88a6b733eb8b4087857b97473099bd2fNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s88a6b733eb8b4087857b97473099bd2fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s88a6b733eb8b4087857b97473099bd2f000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s88a6b733eb8b4087857b97473099bd2fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s88a6b733eb8b4087857b97473099bd2fSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-142 - Standards for redevelopment neighborhood property within municipality."><meta property="og:description" content="SDLRC Codified Law 10-6-142 - Standards for redevelopment neighborhood property within municipality."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-142"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s88a6b733eb8b4087857b97473099bd2fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-142" rel="noopener"><span class="s88a6b733eb8b4087857b97473099bd2fSENU">10-6-142</span></a><span xml:space="preserve" class="s88a6b733eb8b4087857b97473099bd2fSENU">. </span><span class="s88a6b733eb8b4087857b97473099bd2fCL">Standards for redevelopment neighborhood property within municipality.</span></p><p dir="ltr" class="s88a6b733eb8b4087857b97473099bd2fNormal-000000"><span class="s88a6b733eb8b4087857b97473099bd2fDefaultParagraphFont">Any property located in any redevelopment neighborhood which is located within the corporate limits of a municipality and valued pursuant to this chapter shall meet any standards as set by the governing body of the municipality.</span></p><p dir="ltr" class="s88a6b733eb8b4087857b97473099bd2fNormal"><span xml:space="preserve" class="s88a6b733eb8b4087857b97473099bd2f000001"> </span></p><p dir="ltr" class="s88a6b733eb8b4087857b97473099bd2fNormal"><span class="s88a6b733eb8b4087857b97473099bd2fSCL">Source:</span><span xml:space="preserve" class="s88a6b733eb8b4087857b97473099bd2fSCL-000002"> SL 1993, ch 82, § 4; SDCL § 10-6-57; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s09b4f171f1f341b2bc4e85820c62d47dNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s09b4f171f1f341b2bc4e85820c62d47dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s09b4f171f1f341b2bc4e85820c62d47dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s09b4f171f1f341b2bc4e85820c62d47dNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s09b4f171f1f341b2bc4e85820c62d47dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s09b4f171f1f341b2bc4e85820c62d47d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s09b4f171f1f341b2bc4e85820c62d47dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s09b4f171f1f341b2bc4e85820c62d47dSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-143 - Classification of certain residential property."><meta property="og:description" content="SDLRC Codified Law 10-6-143 - Classification of certain residential property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-143"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s09b4f171f1f341b2bc4e85820c62d47dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-143" rel="noopener"><span class="s09b4f171f1f341b2bc4e85820c62d47dSENU">10-6-143</span></a><span xml:space="preserve" class="s09b4f171f1f341b2bc4e85820c62d47dSENU">. </span><span class="s09b4f171f1f341b2bc4e85820c62d47dCL">Classification of certain residential property.</span></p><p dir="ltr" class="s09b4f171f1f341b2bc4e85820c62d47dNormal-000000"><span class="s09b4f171f1f341b2bc4e85820c62d47dDefaultParagraphFont">Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxation.</span></p><p dir="ltr" class="s09b4f171f1f341b2bc4e85820c62d47dNormal"><span xml:space="preserve" class="s09b4f171f1f341b2bc4e85820c62d47d000001"> </span></p><p dir="ltr" class="s09b4f171f1f341b2bc4e85820c62d47dNormal"><span class="s09b4f171f1f341b2bc4e85820c62d47dSCL">Source:</span><span xml:space="preserve" class="s09b4f171f1f341b2bc4e85820c62d47dSCL-000002"> SL 1993, ch 81, § 12; SDCL § 10-6-66; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s1a474009a506482e940dd6edd034223dNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1a474009a506482e940dd6edd034223dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1a474009a506482e940dd6edd034223dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s1a474009a506482e940dd6edd034223dNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1a474009a506482e940dd6edd034223dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1a474009a506482e940dd6edd034223d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1a474009a506482e940dd6edd034223dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1a474009a506482e940dd6edd034223dSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-144 - Valuation of certain residential property."><meta property="og:description" content="SDLRC Codified Law 10-6-144 - Valuation of certain residential property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-144"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s1a474009a506482e940dd6edd034223dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-144" rel="noopener"><span class="s1a474009a506482e940dd6edd034223dSENU">10-6-144</span></a><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223dSENU">. </span><span class="s1a474009a506482e940dd6edd034223dCL">Valuation of certain residential property.</span></p><p dir="ltr" class="s1a474009a506482e940dd6edd034223dNormal-000000"><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223dDefaultParagraphFont">Property classified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-143" rel="noopener"><span class="s1a474009a506482e940dd6edd034223dDefaultParagraphFont">10-6-143</span></a><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223dDefaultParagraphFont"> shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where the property is located may, in the board's discretion, adopt any formula for assessed value to be used for tax purposes. The formula may include for any or all of the five tax years following the filing of the plat for the subdivision all, any portion or none of the assessed valuation for tax purposes. The assessed valuation during any of the five years may not be less than the assessed valuation of the property in the year preceding the first year of the tax years following the filing of the plat for the subdivision. The board of county commissioners of a county where property classified pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-143" rel="noopener"><span class="s1a474009a506482e940dd6edd034223dDefaultParagraphFont">10-6-143</span></a><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223dDefaultParagraphFont"> is located may, in the board's discretion, if requested by the owner of the property, not apply the discretionary formula and the full assessment shall be made without application of the formula. In waiving the formula for the property of one owner, the board of county commissioners is not prohibited from applying the formula for subsequent property.</span></p><p dir="ltr" class="s1a474009a506482e940dd6edd034223dNormal"><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223d000001"> </span></p><p dir="ltr" class="s1a474009a506482e940dd6edd034223dNormal"><span class="s1a474009a506482e940dd6edd034223dSCL">Source:</span><span xml:space="preserve" class="s1a474009a506482e940dd6edd034223dSCL-000002"> SL 1993, ch 81, § 13; SL 2000, ch 42, § 21; SDCL § 10-6-67; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa7d77e47d0b44489b3ef66a52c6d7ae7Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sa7d77e47d0b44489b3ef66a52c6d7ae7Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa7d77e47d0b44489b3ef66a52c6d7ae7NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa7d77e47d0b44489b3ef66a52c6d7ae7SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-145 - Unrecorded improvements to real property--Notification of value to county auditor."><meta property="og:description" content="SDLRC Codified Law 10-6-145 - Unrecorded improvements to real property--Notification of value to county auditor."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-145"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa7d77e47d0b44489b3ef66a52c6d7ae7Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-145" rel="noopener"><span class="sa7d77e47d0b44489b3ef66a52c6d7ae7SENU">10-6-145</span></a><span xml:space="preserve" class="sa7d77e47d0b44489b3ef66a52c6d7ae7SENU">. </span><span class="sa7d77e47d0b44489b3ef66a52c6d7ae7CL">Unrecorded improvements to real property--Notification of value to county auditor.</span></p><p dir="ltr" class="sa7d77e47d0b44489b3ef66a52c6d7ae7Statute"><span class="sa7d77e47d0b44489b3ef66a52c6d7ae7DefaultParagraphFont">If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property.</span></p><p dir="ltr" class="sa7d77e47d0b44489b3ef66a52c6d7ae7Normal"><span xml:space="preserve" class="sa7d77e47d0b44489b3ef66a52c6d7ae7000000"> </span></p><p dir="ltr" class="sa7d77e47d0b44489b3ef66a52c6d7ae7NoIndent"><span xml:space="preserve" class="sa7d77e47d0b44489b3ef66a52c6d7ae7DefaultParagraphFont-000001">Source: </span><span class="sa7d77e47d0b44489b3ef66a52c6d7ae7SCL">SL 1989, ch 85, § 1; SDCL § 10-6-36.1; SL 2021, ch 44, §§ 31, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa53c239f6f7846babe61444e9c59aecaNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa53c239f6f7846babe61444e9c59aecaSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa53c239f6f7846babe61444e9c59aecaCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sa53c239f6f7846babe61444e9c59aecaStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa53c239f6f7846babe61444e9c59aeca000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa53c239f6f7846babe61444e9c59aecaNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa53c239f6f7846babe61444e9c59aecaSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor."><meta property="og:description" content="SDLRC Codified Law 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-146"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa53c239f6f7846babe61444e9c59aecaNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-146" rel="noopener"><span class="sa53c239f6f7846babe61444e9c59aecaSENU">10-6-146</span></a><span xml:space="preserve" class="sa53c239f6f7846babe61444e9c59aecaSENU">. </span><span class="sa53c239f6f7846babe61444e9c59aecaCL">Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.</span></p><p dir="ltr" class="sa53c239f6f7846babe61444e9c59aecaStatute"><span xml:space="preserve" class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont">The provisions of §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-145" rel="noopener"><span class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont">10-6-145</span></a><span xml:space="preserve" class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-147" rel="noopener"><span class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont">10-6-147</span></a><span class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont">, inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpose of evading the taxation of such improvements. Before the director may notify the county auditor of improvements made two or more years prior to the assessment date, the director shall petition the circuit court where such real property is located. The court shall hold a hearing on such petition and shall determine if the owner of the real property hid or attempted to hide the improvements for the purpose of evading the taxation of such improvements. The court shall provide reasonable notice of the hearing to the director and the owner of such real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.</span></p><p dir="ltr" class="sa53c239f6f7846babe61444e9c59aecaNormal"><span xml:space="preserve" class="sa53c239f6f7846babe61444e9c59aeca000000"> </span></p><p dir="ltr" class="sa53c239f6f7846babe61444e9c59aecaNoIndent"><span xml:space="preserve" class="sa53c239f6f7846babe61444e9c59aecaDefaultParagraphFont-000001">Source: </span><span class="sa53c239f6f7846babe61444e9c59aecaSCL">SL 1989, ch 85, § 1A; SDCL § 10-6-36.2; SL 2021, ch 44, §§ 32, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s67124df96b5449b3bcaf708c7a4718f7Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s67124df96b5449b3bcaf708c7a4718f7SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s67124df96b5449b3bcaf708c7a4718f7CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s67124df96b5449b3bcaf708c7a4718f7Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67124df96b5449b3bcaf708c7a4718f7000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s67124df96b5449b3bcaf708c7a4718f7NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s67124df96b5449b3bcaf708c7a4718f7SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-147 - Petition for reversal of director's decision--Notice and hearing."><meta property="og:description" content="SDLRC Codified Law 10-6-147 - Petition for reversal of director's decision--Notice and hearing."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-147"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s67124df96b5449b3bcaf708c7a4718f7Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-147" rel="noopener"><span class="s67124df96b5449b3bcaf708c7a4718f7SENU">10-6-147</span></a><span xml:space="preserve" class="s67124df96b5449b3bcaf708c7a4718f7SENU">. </span><span class="s67124df96b5449b3bcaf708c7a4718f7CL">Petition for reversal of director's decision--Notice and hearing.</span></p><p dir="ltr" class="s67124df96b5449b3bcaf708c7a4718f7Statute"><span xml:space="preserve" class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont">Any person whose improvements are added to the tax roll pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-145" rel="noopener"><span class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont">10-6-145</span></a><span xml:space="preserve" class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-147" rel="noopener"><span class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont">10-6-147</span></a><span class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont">, inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition the circuit court where the real property is located for a reversal of the director's decision. The court shall hold a hearing on the petition and shall determine if poor assessment practice was the reason the improvements were not added to the tax roll in the year the improvements should have been added. The court shall provide reasonable notice of the hearing to the director and the owner of the real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.</span></p><p dir="ltr" class="s67124df96b5449b3bcaf708c7a4718f7Normal"><span xml:space="preserve" class="s67124df96b5449b3bcaf708c7a4718f7000000"> </span></p><p dir="ltr" class="s67124df96b5449b3bcaf708c7a4718f7NoIndent"><span xml:space="preserve" class="s67124df96b5449b3bcaf708c7a4718f7DefaultParagraphFont-000001">Source: </span><span class="s67124df96b5449b3bcaf708c7a4718f7SCL">SL 1989, ch 85, § 1B; SDCL § 10-6-36.3; SL 2021, ch 44, §§ 33, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s8092c33b1d944ef7a5627ce4978b69b8Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8092c33b1d944ef7a5627ce4978b69b8SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8092c33b1d944ef7a5627ce4978b69b8CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8092c33b1d944ef7a5627ce4978b69b8CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s8092c33b1d944ef7a5627ce4978b69b8Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8092c33b1d944ef7a5627ce4978b69b8000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s8092c33b1d944ef7a5627ce4978b69b8NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8092c33b1d944ef7a5627ce4978b69b8SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-148 - Railroad and highway rights-of-way deducted in valuing land."><meta property="og:description" content="SDLRC Codified Law 10-6-148 - Railroad and highway rights-of-way deducted in valuing land."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-148"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s8092c33b1d944ef7a5627ce4978b69b8Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-148" rel="noopener"><span class="s8092c33b1d944ef7a5627ce4978b69b8SENU">10-6-148</span></a><span xml:space="preserve" class="s8092c33b1d944ef7a5627ce4978b69b8SENU">. </span><span class="s8092c33b1d944ef7a5627ce4978b69b8CL">Railroad and highway rights</span><span class="s8092c33b1d944ef7a5627ce4978b69b8CL-000000">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8CL">of</span><span class="s8092c33b1d944ef7a5627ce4978b69b8CL-000000">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8CL">way deducted in valuing land.</span></p><p dir="ltr" class="s8092c33b1d944ef7a5627ce4978b69b8Statute"><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont">The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000001">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont">of</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000001">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont">way of the railroad or public highway, and assess to the owner of the land through or over which the right</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000001">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont">of</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000001">-</span><span class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont">way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.</span></p><p dir="ltr" class="s8092c33b1d944ef7a5627ce4978b69b8Normal"><span xml:space="preserve" class="s8092c33b1d944ef7a5627ce4978b69b8000002"> </span></p><p dir="ltr" class="s8092c33b1d944ef7a5627ce4978b69b8NoIndent"><span xml:space="preserve" class="s8092c33b1d944ef7a5627ce4978b69b8DefaultParagraphFont-000003">Source: </span><span class="s8092c33b1d944ef7a5627ce4978b69b8SCL">SL 1890, ch 24, § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82, § 30; SDCL § 10-6-37; SL 2021, ch 44, §§ 34, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s69d0e741e04b4a329b0d826ac83df903Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69d0e741e04b4a329b0d826ac83df903SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s69d0e741e04b4a329b0d826ac83df903CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s69d0e741e04b4a329b0d826ac83df903Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69d0e741e04b4a329b0d826ac83df903DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s69d0e741e04b4a329b0d826ac83df903000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s69d0e741e04b4a329b0d826ac83df903NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s69d0e741e04b4a329b0d826ac83df903DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s69d0e741e04b4a329b0d826ac83df903SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents."><meta property="og:description" content="SDLRC Codified Law 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-149"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s69d0e741e04b4a329b0d826ac83df903Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-149" rel="noopener"><span class="s69d0e741e04b4a329b0d826ac83df903SENU">10-6-149</span></a><span xml:space="preserve" class="s69d0e741e04b4a329b0d826ac83df903SENU">. </span><span class="s69d0e741e04b4a329b0d826ac83df903CL">Real estate list included in assessment lists, rolls, and book--Contents.</span></p><p dir="ltr" class="s69d0e741e04b4a329b0d826ac83df903Statute"><span class="s69d0e741e04b4a329b0d826ac83df903DefaultParagraphFont">The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township, and range, with the number of acres in each tract set opposite the same in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up.</span></p><p dir="ltr" class="s69d0e741e04b4a329b0d826ac83df903Normal"><span xml:space="preserve" class="s69d0e741e04b4a329b0d826ac83df903000000"> </span></p><p dir="ltr" class="s69d0e741e04b4a329b0d826ac83df903NoIndent"><span xml:space="preserve" class="s69d0e741e04b4a329b0d826ac83df903DefaultParagraphFont-000001">Source: </span><span class="s69d0e741e04b4a329b0d826ac83df903SCL">PolC 1877, ch 28, § 26; SL 1881, ch 118, § 2; SL 1883, ch 98, § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-38; SL 2021, ch 44, §§ 35, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s514e57e5f73840e0ada597189bedb74eNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s514e57e5f73840e0ada597189bedb74eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s514e57e5f73840e0ada597189bedb74eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; 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td.s514e57e5f73840e0ada597189bedb74e000018 { vertical-align: top; width: 44.6pt; border-top: solid #000000 1.0pt; padding-top: 0; border-right: solid #000000 1.0pt; padding-right: 5.4pt; border-bottom: double #000000 2.5pt; padding-bottom: 0; border-left: solid #000000 1.0pt; padding-left: 5.4pt; } td.s514e57e5f73840e0ada597189bedb74e000019 { vertical-align: top; width: 45.35pt; border-top: solid #000000 1.0pt; padding-top: 0; border-right: solid #000000 1.0pt; padding-right: 5.4pt; border-bottom: double #000000 2.5pt; padding-bottom: 0; border-left: solid #000000 1.0pt; padding-left: 5.4pt; } td.s514e57e5f73840e0ada597189bedb74e000020 { vertical-align: top; width: 85.05pt; border-top: solid #000000 1.0pt; padding-top: 0; border-right: solid #000000 1.0pt; padding-right: 5.4pt; border-bottom: double #000000 2.5pt; padding-bottom: 0; border-left: solid #000000 1.0pt; padding-left: 5.4pt; } span.s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont-000021 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s514e57e5f73840e0ada597189bedb74eSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-150 - Form for real estate list."><meta property="og:description" content="SDLRC Codified Law 10-6-150 - Form for real estate list."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-150"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-150" rel="noopener"><span class="s514e57e5f73840e0ada597189bedb74eSENU">10-6-150</span></a><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74eSENU">. </span><span class="s514e57e5f73840e0ada597189bedb74eCL">Form for real estate list.</span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">The list required by § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-149" rel="noopener"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">10-6-149</span></a><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont"> shall be as nearly as practicable in the following form:</span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000001"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">RETURN OF TAXABLE LANDS IN ________ COUNTY, SOUTH DAKOTA, </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000001"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">AS ASSESSED FOR THE YEAR 20____</span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000002"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><div align="left"><table dir="ltr" class="s514e57e5f73840e0ada597189bedb74e000003" align="center"><tr><td class="s514e57e5f73840e0ada597189bedb74e000004"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Part of section</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000007"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Section</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000008"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Township</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000009"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Range</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000010"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Acres</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000011"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Value</span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000012"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000006"><span class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont">Owner's name</span></p></td></tr><tr><td class="s514e57e5f73840e0ada597189bedb74e000013"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000015"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000016"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000017"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000018"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000019"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td><td class="s514e57e5f73840e0ada597189bedb74e000020"><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000005"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal-000014"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p></td></tr></table></div><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74e000000"> </span></p><p dir="ltr" class="s514e57e5f73840e0ada597189bedb74eNormal"><span xml:space="preserve" class="s514e57e5f73840e0ada597189bedb74eDefaultParagraphFont-000021">Source: </span><span class="s514e57e5f73840e0ada597189bedb74eSCL">PolC 1877, ch 28, § 26; SL 1881, ch 118, § 2; SL 1883, ch 98, § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-39; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s52c398928b824cb8a4cabc90493e120bNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s52c398928b824cb8a4cabc90493e120bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s52c398928b824cb8a4cabc90493e120bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s52c398928b824cb8a4cabc90493e120bStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s52c398928b824cb8a4cabc90493e120bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s52c398928b824cb8a4cabc90493e120bStatute-000000 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s52c398928b824cb8a4cabc90493e120b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s52c398928b824cb8a4cabc90493e120bNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s52c398928b824cb8a4cabc90493e120bDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s52c398928b824cb8a4cabc90493e120bSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-151 - Equalization director's affidavit attached to real estate list."><meta property="og:description" content="SDLRC Codified Law 10-6-151 - Equalization director's affidavit attached to real estate list."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-151"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s52c398928b824cb8a4cabc90493e120bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-151" rel="noopener"><span class="s52c398928b824cb8a4cabc90493e120bSENU">10-6-151</span></a><span xml:space="preserve" class="s52c398928b824cb8a4cabc90493e120bSENU">. </span><span class="s52c398928b824cb8a4cabc90493e120bCL">Equalization director's affidavit attached to real estate list.</span></p><p dir="ltr" class="s52c398928b824cb8a4cabc90493e120bStatute"><span class="s52c398928b824cb8a4cabc90493e120bDefaultParagraphFont">Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form:</span></p><p dir="ltr" class="s52c398928b824cb8a4cabc90493e120bStatute-000000"><span class="s52c398928b824cb8a4cabc90493e120bDefaultParagraphFont">I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.</span></p><p dir="ltr" class="s52c398928b824cb8a4cabc90493e120bNormal"><span xml:space="preserve" class="s52c398928b824cb8a4cabc90493e120b000001"> </span></p><p dir="ltr" class="s52c398928b824cb8a4cabc90493e120bNoIndent"><span xml:space="preserve" class="s52c398928b824cb8a4cabc90493e120bDefaultParagraphFont-000002">Source: </span><span class="s52c398928b824cb8a4cabc90493e120bSCL">SL 1899, ch 40, § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60, § 2; SDCL § 10-6-40; SL 2021, ch 44, §§ 36, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s559758f114464db7b4d18de9a2c00c8eNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s559758f114464db7b4d18de9a2c00c8eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s559758f114464db7b4d18de9a2c00c8eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s559758f114464db7b4d18de9a2c00c8eStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s559758f114464db7b4d18de9a2c00c8eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s559758f114464db7b4d18de9a2c00c8e000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s559758f114464db7b4d18de9a2c00c8eNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s559758f114464db7b4d18de9a2c00c8eDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s559758f114464db7b4d18de9a2c00c8eSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-152 - Records of county auditor or treasurer authorized as tax records."><meta property="og:description" content="SDLRC Codified Law 10-6-152 - Records of county auditor or treasurer authorized as tax records."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-152"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s559758f114464db7b4d18de9a2c00c8eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-152" rel="noopener"><span class="s559758f114464db7b4d18de9a2c00c8eSENU">10-6-152</span></a><span xml:space="preserve" class="s559758f114464db7b4d18de9a2c00c8eSENU">. </span><span class="s559758f114464db7b4d18de9a2c00c8eCL">Records of county auditor or treasurer authorized as tax records.</span></p><p dir="ltr" class="s559758f114464db7b4d18de9a2c00c8eStatute"><span class="s559758f114464db7b4d18de9a2c00c8eDefaultParagraphFont">Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records.</span></p><p dir="ltr" class="s559758f114464db7b4d18de9a2c00c8eNormal"><span xml:space="preserve" class="s559758f114464db7b4d18de9a2c00c8e000000"> </span></p><p dir="ltr" class="s559758f114464db7b4d18de9a2c00c8eNoIndent"><span xml:space="preserve" class="s559758f114464db7b4d18de9a2c00c8eDefaultParagraphFont-000001">Source: </span><span class="s559758f114464db7b4d18de9a2c00c8eSCL">SL 1951, ch 460; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-43; SL 2021, ch 44, §§ 37, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sfba286ccd9e14af0a5643316d7c23b69Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfba286ccd9e14af0a5643316d7c23b69SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfba286ccd9e14af0a5643316d7c23b69CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sfba286ccd9e14af0a5643316d7c23b69Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfba286ccd9e14af0a5643316d7c23b69DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfba286ccd9e14af0a5643316d7c23b69000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sfba286ccd9e14af0a5643316d7c23b69NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sfba286ccd9e14af0a5643316d7c23b69DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfba286ccd9e14af0a5643316d7c23b69SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection."><meta property="og:description" content="SDLRC Codified Law 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-153"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sfba286ccd9e14af0a5643316d7c23b69Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-153" rel="noopener"><span class="sfba286ccd9e14af0a5643316d7c23b69SENU">10-6-153</span></a><span xml:space="preserve" class="sfba286ccd9e14af0a5643316d7c23b69SENU">. </span><span class="sfba286ccd9e14af0a5643316d7c23b69CL">Delivery of updated records to boards of equalization--Open to public inspection.</span></p><p dir="ltr" class="sfba286ccd9e14af0a5643316d7c23b69Statute"><span class="sfba286ccd9e14af0a5643316d7c23b69DefaultParagraphFont">Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.</span></p><p dir="ltr" class="sfba286ccd9e14af0a5643316d7c23b69Normal"><span xml:space="preserve" class="sfba286ccd9e14af0a5643316d7c23b69000000"> </span></p><p dir="ltr" class="sfba286ccd9e14af0a5643316d7c23b69NoIndent"><span xml:space="preserve" class="sfba286ccd9e14af0a5643316d7c23b69DefaultParagraphFont-000001">Source: </span><span class="sfba286ccd9e14af0a5643316d7c23b69SCL">SDC 1939, § 57.0345; SL 1951, ch 436; SL 1969, ch 262, § 3; SL 1979, ch 66, § 5; SL 1989, ch 82, § 41; SL 1991, ch 84; SL 1994, ch 74, § 2; SL 2001, ch 49, § 2; SDCL § 10-6-44; SL 2021, ch 44, §§ 38, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s054552495faa48c1853470ebea31cea8Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s054552495faa48c1853470ebea31cea8SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s054552495faa48c1853470ebea31cea8CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s054552495faa48c1853470ebea31cea8Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s054552495faa48c1853470ebea31cea8DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s054552495faa48c1853470ebea31cea8StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s054552495faa48c1853470ebea31cea8000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s054552495faa48c1853470ebea31cea8NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s054552495faa48c1853470ebea31cea8DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s054552495faa48c1853470ebea31cea8SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-154 - Notice of assessment--Required information--Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 10-6-154 - Notice of assessment--Required information--Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-154"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-154" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8SENU">10-6-154</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8SENU">. </span><span class="s054552495faa48c1853470ebea31cea8CL">Notice of assessment--Required information--Promulgation of rules.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Statute"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(1)    A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-13-39</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont"> through </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-40" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-13-40</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(2)    A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-40" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-40</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-41" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-41</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(3)    A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-24.10" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-24.10</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(4)    A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-24.11" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-24.11</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(5)    A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6A" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-6A</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">; and</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(6)    Uniform information prescribed by the secretary of the department.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Statute"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">The secretary of the department may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">1-26</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">, concerning the form and content of the notice.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Normal"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8000000"> </span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8NoIndent"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont-000001">Source: </span><span class="s054552495faa48c1853470ebea31cea8SCL">SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, § 1; SL 2020, ch 40, § 1; SDCL § 10-6-50; SL 2021, ch 44, §§ 39, 44; SL 2024, ch 34, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2a7a8a8aa85d43639030fb074ad95052Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2a7a8a8aa85d43639030fb074ad95052SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2a7a8a8aa85d43639030fb074ad95052CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2a7a8a8aa85d43639030fb074ad95052Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2a7a8a8aa85d43639030fb074ad95052StatuteNumber1 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2a7a8a8aa85d43639030fb074ad95052Statute-000000 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2a7a8a8aa85d43639030fb074ad95052000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2a7a8a8aa85d43639030fb074ad95052NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2a7a8a8aa85d43639030fb074ad95052SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-155 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 10-6-155 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-155"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-155" rel="noopener"><span class="s2a7a8a8aa85d43639030fb074ad95052SENU">10-6-155</span></a><span xml:space="preserve" class="s2a7a8a8aa85d43639030fb074ad95052SENU">. </span><span class="s2a7a8a8aa85d43639030fb074ad95052CL">Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052Statute"><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052StatuteNumber1"><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">(1)    Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052StatuteNumber1"><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">(2)    A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052StatuteNumber1"><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">(3)    Information about the appeal process.</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052Statute-000000"><span xml:space="preserve" class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">The secretary of the department may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">1-26</span></a><span class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont">, concerning the form and content of the notice.</span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052Normal"><span xml:space="preserve" class="s2a7a8a8aa85d43639030fb074ad95052000001"> </span></p><p dir="ltr" class="s2a7a8a8aa85d43639030fb074ad95052NoIndent"><span xml:space="preserve" class="s2a7a8a8aa85d43639030fb074ad95052DefaultParagraphFont-000002">Source: </span><span class="s2a7a8a8aa85d43639030fb074ad95052SCL">SL 2007, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-75; SL 2021, ch 44, §§ 40, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s9c69dae9d9804feaab9cec98fae6e41cNormal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s9c69dae9d9804feaab9cec98fae6e41cSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9c69dae9d9804feaab9cec98fae6e41cCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s9c69dae9d9804feaab9cec98fae6e41cNormal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s9c69dae9d9804feaab9cec98fae6e41cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9c69dae9d9804feaab9cec98fae6e41c000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9c69dae9d9804feaab9cec98fae6e41cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9c69dae9d9804feaab9cec98fae6e41cSCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-156 - Counties not in compliance--Basis of request for and issuance of certificate of compliance."><meta property="og:description" content="SDLRC Codified Law 10-6-156 - Counties not in compliance--Basis of request for and issuance of certificate of compliance."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-156"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s9c69dae9d9804feaab9cec98fae6e41cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-156" rel="noopener"><span class="s9c69dae9d9804feaab9cec98fae6e41cSENU">10-6-156</span></a><span xml:space="preserve" class="s9c69dae9d9804feaab9cec98fae6e41cSENU">. </span><span class="s9c69dae9d9804feaab9cec98fae6e41cCL">Counties not in compliance--Basis of request for and issuance of certificate of compliance.</span></p><p dir="ltr" class="s9c69dae9d9804feaab9cec98fae6e41cNormal-000000"><span class="s9c69dae9d9804feaab9cec98fae6e41cDefaultParagraphFont">Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappraisal, at least sixty percent of the properties in the county have been reappraised within the previous three years and the reappraisal is scheduled for completion without undue delay. The secretary may issue a certificate of compliance if he determines that the failure to comply with the standards was through no fault of the assessment practices in the county.</span></p><p dir="ltr" class="s9c69dae9d9804feaab9cec98fae6e41cNormal"><span xml:space="preserve" class="s9c69dae9d9804feaab9cec98fae6e41c000001"> </span></p><p dir="ltr" class="s9c69dae9d9804feaab9cec98fae6e41cNormal"><span class="s9c69dae9d9804feaab9cec98fae6e41cSCL">Source:</span><span xml:space="preserve" class="s9c69dae9d9804feaab9cec98fae6e41cSCL-000002"> SL 1990, ch 71, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-51; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sba0f33922a71417d94cf5ad1dc664069Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sba0f33922a71417d94cf5ad1dc664069SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sba0f33922a71417d94cf5ad1dc664069CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sba0f33922a71417d94cf5ad1dc664069Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sba0f33922a71417d94cf5ad1dc664069000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sba0f33922a71417d94cf5ad1dc664069NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sba0f33922a71417d94cf5ad1dc664069SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-157 - Consideration of federal income tax credits in assessing property prohibited."><meta property="og:description" content="SDLRC Codified Law 10-6-157 - Consideration of federal income tax credits in assessing property prohibited."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-157"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sba0f33922a71417d94cf5ad1dc664069Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-157" rel="noopener"><span class="sba0f33922a71417d94cf5ad1dc664069SENU">10-6-157</span></a><span xml:space="preserve" class="sba0f33922a71417d94cf5ad1dc664069SENU">. </span><span class="sba0f33922a71417d94cf5ad1dc664069CL">Consideration of federal income tax credits in assessing property prohibited.</span></p><p dir="ltr" class="sba0f33922a71417d94cf5ad1dc664069Statute"><span class="sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont">A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in §</span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-47" rel="noopener"><span class="sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont">10-1-47</span></a><span class="sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont">, for the purpose of assessing any real property.</span></p><p dir="ltr" class="sba0f33922a71417d94cf5ad1dc664069Normal"><span xml:space="preserve" class="sba0f33922a71417d94cf5ad1dc664069000000"> </span></p><p dir="ltr" class="sba0f33922a71417d94cf5ad1dc664069NoIndent"><span xml:space="preserve" class="sba0f33922a71417d94cf5ad1dc664069DefaultParagraphFont-000001">Source: </span><span class="sba0f33922a71417d94cf5ad1dc664069SCL">SL 2009, ch 42, § 1, eff. Nov. 1, 2008; SDCL § 10-6-78; SL 2021, ch 44, §§ 42, 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6 - ANNUAL ASSESSMENT OF PROPERTY</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s35acee74a503423b883b439a5369c873Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s35acee74a503423b883b439a5369c873SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s35acee74a503423b883b439a5369c873CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s35acee74a503423b883b439a5369c873Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s35acee74a503423b883b439a5369c873DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s35acee74a503423b883b439a5369c873000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s35acee74a503423b883b439a5369c873NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s35acee74a503423b883b439a5369c873DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s35acee74a503423b883b439a5369c873SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-158 - Owner-occupied single-family dwellings--Total assessed value--Limitation."><meta property="og:description" content="SDLRC Codified Law 10-6-158 - Owner-occupied single-family dwellings--Total assessed value--Limitation."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-158"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s35acee74a503423b883b439a5369c873Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-158" rel="noopener"><span class="s35acee74a503423b883b439a5369c873SENU">10-6-158</span></a><span xml:space="preserve" class="s35acee74a503423b883b439a5369c873SENU">. </span><span class="s35acee74a503423b883b439a5369c873CL">Owner-occupied single-family dwellings--Total assessed value--Limitation.</span></p><p dir="ltr" class="s35acee74a503423b883b439a5369c873Statute"><span xml:space="preserve" class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">10-13-39</span></a><span class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">, may not increase more than three percent over the total assessed value of all property in the county with an owner-occupied single-family dwelling classification in the prior year, except as otherwise provided in this section.</span></p><p dir="ltr" class="s35acee74a503423b883b439a5369c873Statute"><span class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">A county may further increase the total assessed value of all property with an owner-occupied single-family dwelling classification by an amount equal to the assessed value of all new improvements made to owner-occupied single-family dwellings or property reclassified to the owner-occupied single-family dwelling classification in the county in the prior year.</span></p><p dir="ltr" class="s35acee74a503423b883b439a5369c873Statute"><span xml:space="preserve" class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">Notwithstanding the provisions of this section, a county must adjust the total assessed value of all property with an owner-occupied single-family dwelling classification pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-121" rel="noopener"><span class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">10-6-121</span></a><span class="s35acee74a503423b883b439a5369c873DefaultParagraphFont">.</span></p><p dir="ltr" class="s35acee74a503423b883b439a5369c873Normal"><span xml:space="preserve" class="s35acee74a503423b883b439a5369c873000000"> </span></p><p dir="ltr" class="s35acee74a503423b883b439a5369c873NoIndent"><span xml:space="preserve" class="s35acee74a503423b883b439a5369c873DefaultParagraphFont-000001">Source: </span><span class="s35acee74a503423b883b439a5369c873SCL">SL 2025, ch 46, § 1.</span></p></div></body></html>