South Dakota § 10-6-149 - Real estate list included in assessment lists, rolls, and book--Contents.
Full text of South Dakota South Dakota Codified Laws § 10-6-149 — Real estate list included in assessment lists, rolls, and book--Contents., with citation guidance and answers to common questions.
§ 10-6-149. Real estate list included in assessment lists, rolls, and book--Contents.
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.
Source: 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-149
What does South Dakota Codified Laws § 10-6-149 cover?
Section 10-6-149 ("Real estate list included in assessment lists, rolls, and book--Contents.") 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 § 10-6-149?
A common citation format is "South Dakota Codified Laws § 10-6-149" (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 § 10-6-149 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.