South Dakota Statutes
§ 10-10-5 — Classification of real estate--Factors considered--Inspection and hearings.
The person employed pursuant to § 10-10-2 shall make a classification of all lands and other real estate as a basis for fixing values for taxation purposes. In making such classification, he shall personally inspect such real estate and place each legal subdivision in its proper class, making the proper distinction between each legal subdivision as to topography, soil, location, and other factors that may reasonably enter into valuation. He shall enter such classification in a permanent record which shall be open to examination and inspection by any interested taxpayer. In working out a classification of all lands for taxation purposes, he shall hold hearings in convenient places within the county for the purpose of obtaining information from local property owners to aid him in working out
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South Dakota § 10-10-5 (Classification of real estate--Factors considered--Inspection and hearings.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Heikes v. Clay County
526 N.W.2d 253 (South Dakota Supreme Court, 1995)
Legislative History
SL 1931, ch 255, § 3; SDC 1939, § 57.0414.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.