South Dakota Statutes

§ 10-17-1 — Preparation of list for each assessment district--Lands and lots listed.

South Dakota § 10-17-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-17PROPERTY TAX LISTS

This text of South Dakota § 10-17-1 (Preparation of list for each assessment district--Lands and lots listed.) 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 § 10-17-1 (2026).

Text

As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor - general may prescribe, containing:

(1)Repealed by SL 1992, ch 80, § 145.
(2)A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;
(3)A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.

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Legislative History

SL 1897, ch 28, § 72; RPolC 1903, § 2141; SL 1913, ch 352, § 8; SL 1915, ch 298, § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403; SL 1992, ch 80, § 145.

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Bluebook (online)
South Dakota § 10-17-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-17-1.