South Dakota Statutes
§ 10-10-7 — Classification records filed with county auditor--Valuation by county commissioners.
South Dakota § 10-10-7
This text of South Dakota § 10-10-7 (Classification records filed with county auditor--Valuation by county commissioners.) 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 § 10-10-7 (2026).
Text
When the classification records specified in §§ 10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.
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Legislative History
SL 1931, ch 255, § 4; SDC 1939, § 57.0415; SL 1992, ch 60, § 2.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-10-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-10-7.