South Dakota Code — 10
Browse 2,026 sections in division 10 of the South Dakota code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 10-1-1. Department created--Seal of department.
- § 10-1-3. Secretary's full time service required--Annual report to Governor--Oath and bond.
- § 10-1-5. Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.
- § 10-1-6. Divisions within department--Directors and deputy directors of divisions--Employees of department.
- § 10-1-6.1. Special agents--Appointment and authority.
- § 10-1-7. Appointment and tenure of directors--Oath and bond.
- § 10-1-8. Deputy to substitute for director of division.
- § 10-1-9. Fees and employee expenses charged against departmental appropriations--Vouchers.
- § 10-1-10. Attorney general to assist department--Prosecution of actions.
- § 10-1-11. Assistant attorney general for Department of Revenue.
- § 10-1-12. State's attorneys to assist in prosecutions.
- § 10-1-13. General functions of secretary.
- § 10-1-13.1. Interstate agreements for administration of excise and income taxes--Exchange of information.
- § 10-1-14. Licensing powers with respect to alcoholic beverages.
- § 10-1-15. General supervision of assessment of property for taxation--Forms--Classification of property.
- § 10-1-15.1. State contracts for tax collection and reporting.
- § 10-1-15.2. Employment of collection agencies or attorneys to collect delinquent accounts.
- § 10-1-16. Advice and direction to directors of equalization and boards--Instructional meetings of directors.
- § 10-1-16.1. Standard real estate appraisal manual.
- § 10-1-17. Tax assessment and collection reports required of local officers.
- § 10-1-18. Investigation of assessment and equalization work--Visits to counties.
- § 10-1-21. Order by secretary for reassessment of property in district.
- § 10-1-22. Reassessment lists--Filing of copies with secretary.
- § 10-1-23. Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
- § 10-1-24. Placement of omitted property on assessment rolls.
- § 10-1-25. Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.
- § 10-1-26. Summons of witnesses and evidence in departmental investigations.
- § 10-1-27. Depositions in departmental investigations.
- § 10-1-28. Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury.
- § 10-1-28.1. Confidentiality of return information--Definition of terms.
- § 10-1-28.2. Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- § 10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor.
- § 10-1-28.4. Persons to whom return information may be disclosed--Purposes.
- § 10-1-28.5. Disclosure of return information in judicial or administrative proceedings.
- § 10-1-28.6. Federal taxpayer information defined.
- § 10-1-28.7. Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
- § 10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes.
- § 10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative proceedings.
- § 10-1-29. Payment of expense for enforcement of petroleum products law.
- § 10-1-30. Allocation of funds from taxes and license on petroleum products.
- § 10-1-31. Direction of proceedings for violation of tax laws--Removal of tax officials from office.
- § 10-1-32. State's attorneys to assist in prosecution of violations of tax and assessment laws.
- § 10-1-33. Economic and financial information required of individuals, partnerships, associations, and corporations.
- § 10-1-34. Compilation and reporting of natural resources statistics.
- § 10-1-35. Annual report to Governor--Contents and date of filing.
- § 10-1-36. Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
- § 10-1-37. Consultation with and reports to Governor.
- § 10-1-38. Formulation and recommendation of legislation.
- § 10-1-39. Reports on licensing and regulatory legislation.
- § 10-1-40. Construction of tax laws by secretary--Other powers provided by law.
- § 10-1-41. Appeals from departmental decisions.
- § 10-1-43. Names and addresses of attorneys handling similar cases.
- § 10-1-44. Establishment of sales and use tax collection fund.
- § 10-1-44.3. Secretary of revenue may release lists of persons exempt from sales and use taxes.
- § 10-1-45. Examination of business records of holder of abandoned property.
- § 10-1-46. Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.
- § 10-1-47. Internal Revenue Code--Defined for certain sections.
- § 10-3-1. Office of county director of equalization established--Multi-county cooperation authorized.
- § 10-3-1.1. Certification required for assessing or appraising officials.
- § 10-3-1.2. Examination of applicants for certification--Enrollment--Standards.
- § 10-3-2. Qualifications of county director.
- § 10-3-3. Appointment of county director--Mayor participating.
- § 10-3-4. Oath and bond of director.
- § 10-3-5. Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
- § 10-3-6. Salary of county director.
- § 10-3-7. Traveling expenses of county director.
- § 10-3-11. Appointment of deputies subject to recommendations of director--Powers and duties.
- § 10-3-12. Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
- § 10-3-13. Qualification by deputies--Compensation.
- § 10-3-14. Annual conference of commissioners and director.
- § 10-3-15. Facilities and supplies furnished to county director and municipal deputy.
- § 10-3-16. Assessment of property by director--Exception--County as assessment district.
- § 10-3-19. Requiring statement for agricultural census.
- § 10-3-20. Requiring affidavit of name and residence.
- § 10-3-21. Affidavit of name and residence transmitted to other county.
- § 10-3-22. Subpoena and examination with respect to assessment statement--Place of examination.
- § 10-3-23. Entry on and inspection of property--Listing of taxpayers.
- § 10-3-24. Addition of omitted property to assessment rolls.
- § 10-3-25. Assessment of property of absent or unknown owner.
- § 10-3-26. Valuation of property of absent or unknown owner.
- § 10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
- § 10-3-28. Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
- § 10-3-29. Preparation and maintenance of county topographical map and tables--Contents.
- § 10-3-30. Preparation and maintenance of county land valuation map--Contents.
- § 10-3-31. Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
- § 10-3-32. Posting of real estate transfers to assessment rolls.
- § 10-3-33. Assistance to county commissioners and boards of equalization.
- § 10-3-34. Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
- § 10-3-35. Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.
- § 10-3-36. Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
- § 10-3-37. Other assessors' powers exercised by director.
- § 10-3-39. Liability on bond for taxes not assessed.
- § 10-3-40. Action on director's bond for taxes lost through failure or neglect--Judgment.
- § 10-3-41. Median level of assessment to represent eighty-five percent of market value.
- § 10-4-1. Property generally subject to taxation.
- § 10-4-2. Definition of real property for ad valorem taxation purposes.
- § 10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.
- § 10-4-2.2. Personal property defined for ad valorem taxation.
- § 10-4-2.3. Portable livestock shelters not real property.
- § 10-4-2.4. Manufactured homes and mobile homes as real property.
- § 10-4-2.5. Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.
- § 10-4-2.6. Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
- § 10-4-2.7. Manufactured home reclassified as exempt.
- § 10-4-3. Assessment and description of land acquired by reliction.
- § 10-4-4. Trees under Timber Culture Act not considered improvement.
- § 10-4-5. Valuation of land containing artesian well.
- § 10-4-6.1. Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
- § 10-4-7. Report of publicly owned property filed with secretary of revenue--Availability to county director.
- § 10-4-8. Property acquired for highway purposes exempt.
- § 10-4-8.1. Local industrial development corporation property exempt--Limitations.
- § 10-4-9. Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
- § 10-4-9.1. Property owned by public charity and used for charitable purposes exempt.
- § 10-4-9.2. Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.
- § 10-4-9.3. Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
- § 10-4-9.4. Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
- § 10-4-9.5. Continuum of care defined--Additional health care.
- § 10-4-10. Agricultural land of charitable, benevolent and religious societies.
- § 10-4-11. Residential and mercantile property belonging to societies taxable.
- § 10-4-12. Property of charitable, benevolent or religious society used partly for income and partly for society purposes.
- § 10-4-13. Educational institution property exempt--Exceptions.
- § 10-4-13.1. Agricultural structures specially classified--Amount exempt from taxation--Relative defined.
- § 10-4-13.2. Nonexempt use of educational institution property--Assessed value.
- § 10-4-14. Property of agricultural and horticultural societies exempt.
- § 10-4-15. Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
- § 10-4-15.1. Publication of list of tax-exempt property.
- § 10-4-16. Examination, recommendations, and determination of application for tax-exempt status.
- § 10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
- § 10-4-18. Appeal from county board determination that property is taxable.
- § 10-4-19. Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.
- § 10-4-19.1. Time of determination of exempt status--Apportionment when property transferred to exempt entity.
- § 10-4-19.2. Apportionment when property transferred from exempt entity to nonexempt entity.
- § 10-4-20. Permanent record and annual report of tax-exempt property.
- § 10-4-21. Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.
- § 10-4-22. Effective date of change in tax-exempt status.
- § 10-4-23. Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
- § 10-4-24. Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.
- § 10-4-24.9. Paraplegic dwellings specially classified for tax purposes--Lands included.
- § 10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
- § 10-4-24.11. Reduction of tax--Dwelling owned by paraplegic.
- § 10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.
- § 10-4-24.13. Percentage of paraplegic's tax reduction for multiple-member household.
- § 10-4-24.14. Reduction of tax on dwelling owned by paraplegic--Application.
- § 10-4-24.15. Paraplegic tax reduction--Annual increase--Index factor.
- § 10-4-25. Cemetery lot exempt.
- § 10-4-26. Exemption from property tax penalties of persons serving in armed forces during hostilities.
- § 10-4-30. Single-family dwellings of disabled or senior citizens classified.
- § 10-4-33. Repealed
- § 10-4-34. Repealed
- § 10-4-35. Wellness center defined--Taxable percentage.
- § 10-4-39. Exemption of facility operated as a multi-tenant business incubator.
- § 10-4-40. Partial exemption--Owner-occupied dwellings of certain disabled veterans.
- § 10-4-41. Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.
- § 10-4-42. Renewable resource defined.
- § 10-4-43. Renewable energy facility defined.
- § 10-4-44. Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.
- § 10-4-45. Renewable energy property not subject to discretionary formulas.
- § 10-4-46. Labor union property used exclusively for educational purpose exempt.
- § 10-4-47. Rejected by referendum.
- § 10-5-1. Real estate assessed where situated.
- § 10-5-2. Road, bridge, or railroad property assessed within county.
- § 10-5-5. Merchants' and manufacturers' property assessed at place of business.
- § 10-5-15. Appeal from county commissioners on decision as to place of assessment.
- § 10-5-16. Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
- § 10-5-17. Time of appeal from secretary--Transcript--Hearing de novo and judgment.
- § 10-5-18. Improvements on leased sites owned by municipality subject to levy by municipality.
- § 10-6-1. Transferred to § 10-6-101.
- § 10-6-1.1. Transferred to § 10-6-102.
- § 10-6-1.2. Transferred to § 10-6-103.
- § 10-6-1.3. Transferred to § 10-6-104.
- § 10-6-1.4. Repealed
- § 10-6-2. Transferred to § 10-6-105.
- § 10-6-3.1. Repealed
- § 10-6-4. Transferred to § 10-6-107.
- § 10-6-8. Transferred to § 10-6-108.
- § 10-6-10. Repealed
- § 10-6-20. Repealed
- § 10-6-21. Repealed
- § 10-6-22. Repealed
- § 10-6-25. Transferred to § 10-6-109.
- § 10-6-31. Transferred to § 10-6-110.
- § 10-6-31.1. Transferred to § 10-6-111.
- § 10-6-31.2. Transferred to § 10-6-106.
- § 10-6-31.3. Transferred to § 10-6-112.
- § 10-6-31.4. Transferred to § 10-6-113.
- § 10-6-31.5. Transferred to § 10-6-114.
- § 10-6-31.6. Transferred to § 10-6-115.
- § 10-6-31.7. Transferred to § 10-6-116.
- § 10-6-31.8. Transferred to § 10-6-117.
- § 10-6-31.9. Transferred to § 10-6-118.
- § 10-6-33. Transferred to § 10-6-119.
- § 10-6-33.2. Repealed
- § 10-6-33.3. Transferred to § 10-6-120.
- § 10-6-33.5. Repealed
- § 10-6-33.7. Repealed.
- § 10-6-33.8. Transferred to § 10-6-121.
- § 10-6-33.9. Transferred to § 10-6-122.
- § 10-6-33.12. Transferred to § 10-6-123.
- § 10-6-33.13. Transferred to § 10-6-124.
- § 10-6-33.21. Transferred to § 10-6-125.
- § 10-6-33.22. Transferred to § 10-6-126.
- § 10-6-33.28. Transferred to § 10-6-127.
- § 10-6-33.29. Transferred to § 10-6-128.
- § 10-6-33.30. Transferred to § 10-6-129.
- § 10-6-33.31. Transferred to § 10-6-131.
- § 10-6-33.32. Transferred to § 10-6-130.
- § 10-6-33.33. Transferred to § 10-6-132.
- § 10-6-33.34. Transferred to § 10-6-133.
- § 10-6-33.35. Transferred to § 10-6-134.
- § 10-6-33.36. Repealed
- § 10-6-33.37. Repealed
- § 10-6-33.38. Repealed
- § 10-6-34.1. Transferred to § 10-6-136.
- § 10-6-35. Repealed
- § 10-6-35.1. Repealed.
- § 10-6-35.2. Transferred to § 10-6-137.
- § 10-6-35.3. Repealed.
- § 10-6-35.4. Transferred to § 10-6-138.
- § 10-6-35.19. Repealed.
- § 10-6-35.20. Repealed
- § 10-6-35.21. Repealed.
- § 10-6-35.22. Repealed.
- § 10-6-35.23. Transferred to § 10-6-139.
- § 10-6-35.24. Repealed.
- § 10-6-35.25. Repealed.
- § 10-6-35.26. Repealed.
- § 10-6-35.27. Transferred to § 10-6-140.
- § 10-6-36. Repealed
- § 10-6-36.1. Transferred to § 10-6-145.
- § 10-6-36.2. Transferred to § 10-6-146.
- § 10-6-36.3. Transferred to § 10-6-147.
- § 10-6-37. Transferred to § 10-6-148.
- § 10-6-38. Transferred to § 10-6-149.
- § 10-6-39. Transferred to § 10-6-150.
- § 10-6-40. Transferred to § 10-6-151.
- § 10-6-43. Transferred to § 10-6-152.
- § 10-6-44. Transferred to § 10-6-153.
- § 10-6-50. Transferred to § 10-6-154.
- § 10-6-51. Transferred to § 10-6-156.
- § 10-6-54. Repealed.
- § 10-6-55. Repealed.
- § 10-6-56. Transferred to § 10-6-141.
- § 10-6-57. Transferred to § 10-6-142.
- § 10-6-66. Transferred to § 10-6-143.
- § 10-6-67. Transferred to § 10-6-144.
- § 10-6-75. Transferred to § 10-6-155.
- § 10-6-76. Repealed
- § 10-6-77. Repealed
- § 10-6-78. Transferred to § 10-6-157.
- § 10-6-79. 10-6-79 to 10-6-100. Reserved.
- § 10-6-101. Definition of terms.
- § 10-6-102. Mill levy defined--Substitution.
- § 10-6-103. One mill defined--Substitution.
- § 10-6-104. Fair market value and full and true value defined.
- § 10-6-105. Period during which assessment made--Date of assessment.
- § 10-6-106. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
- § 10-6-107. Reserved.
- § 10-6-108. Statement of real property required of taxpayers.
- § 10-6-109. Viewing of property--Inspection of records--Recording assessed value.
- § 10-6-110. Classification of property--Notation by director.
- § 10-6-111. Agricultural land taxed without regard to zoning.
- § 10-6-112. Classification of agricultural land--Criteria.
- § 10-6-113. Property tax freeze authorized for agricultural property of beginning farmer.
- § 10-6-114. Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
- § 10-6-115. State-owned public shooting area or game production area assessed and taxed as agricultural land.
- § 10-6-116. Agricultural land--Riparian buffer strip described--Additional county board authorization.
- § 10-6-117. Agricultural land--Riparian buffer strip classification--Criteria.
- § 10-6-118. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
- § 10-6-119. Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
- § 10-6-120. Property not used for agriculture separately assessed.
- § 10-6-121. Minimum and maximum median sales to assessment ratio.
- § 10-6-122. Maximum coefficient of dispersion.
- § 10-6-123. Distinction between agricultural and nonagricultural real property.
- § 10-6-124. Promulgation of rules.
- § 10-6-125. Assessed value of inundated farmlands--Classification.
- § 10-6-126. Request for special assessment for inundated farmland--Time limit--Description of land.
- § 10-6-127. Agricultural land to be assessed based on agricultural income value.
- § 10-6-128. Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required.
- § 10-6-129. Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit.
- § 10-6-130. Soil classification--Land categorization--Director adjustments.
- § 10-6-131. Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained.
- § 10-6-132. Classification of buildings and structures.
- § 10-6-133. Fair market value of agricultural land.
- § 10-6-134. Repealed.
- § 10-6-135. Repealed.
- § 10-6-136. Centrally assessed operating property classified--Percentage of value at which equalized.
- § 10-6-137. Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures.
- § 10-6-137.1. Discretionary formula for reduced taxation of new residential structures.
- § 10-6-138. Municipal adoption of reduction for new property.
- § 10-6-139. Adoption of assessed value formula by governing board of improvement district.
- § 10-6-140. Repealed.
- § 10-6-141. Boundaries of redevelopment neighborhood.
- § 10-6-142. Standards for redevelopment neighborhood property within municipality.
- § 10-6-143. Classification of certain residential property.
- § 10-6-144. Valuation of certain residential property.
- § 10-6-145. Unrecorded improvements to real property--Notification of value to county auditor.
- § 10-6-146. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
- § 10-6-147. Petition for reversal of director's decision--Notice and hearing.
- § 10-6-148. Railroad and highway rights-of-way deducted in valuing land.
- § 10-6-149. Real estate list included in assessment lists, rolls, and book--Contents.
- § 10-6-150. Form for real estate list.