South Dakota § 10-6-146 - Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
Full text of South Dakota South Dakota Codified Laws § 10-6-146 — Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor., with citation guidance and answers to common questions.
§ 10-6-146. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
The provisions of §§ 10-6-145 to 10-6-147, 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.
Source: SL 1989, ch 85, § 1A; SDCL § 10-6-36.2; SL 2021, ch 44, §§ 32, 44.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-146
What does South Dakota Codified Laws § 10-6-146 cover?
Section 10-6-146 ("Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-146?
A common citation format is "South Dakota Codified Laws § 10-6-146" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-146 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.