South Dakota Statutes

§ 10-10-1 — Petition by freeholders for county classification of real property--Number of signers--Time of filing.

South Dakota § 10-10-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-9ACLASSIFICATION AND VALUATION OF REAL ESTATE

This text of South Dakota § 10-10-1 (Petition by freeholders for county classification of real property--Number of signers--Time of filing.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-10-1 (2026).

Text

The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.

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Legislative History

SL 1931, ch 255, § 1; SDC 1939, § 57.0412.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-10-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-10-1.