South Dakota Statutes
§ 10-3-16 — Assessment of property by director--Exception--County as assessment district.
The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district.
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South Dakota § 10-3-16 (Assessment of property by director--Exception--County as assessment district.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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1996 SD 70 (South Dakota Supreme Court, 1996)
Smith v. TRIPP COUNTY
2009 SD 26 (South Dakota Supreme Court, 2009)
Stehly v. Davison County
2011 S.D. 49 (South Dakota Supreme Court, 2011)
Pirmantgen v. Roberts County, South Dakota
954 N.W.2d 718 (South Dakota Supreme Court, 2021)
Trask v. Meade Cty. Comm'n
943 N.W.2d 493 (South Dakota Supreme Court, 2020)
U.S. Bank National Assoc. v. S.D. Dept of Revenue
980 N.W.2d 936 (South Dakota Supreme Court, 2022)
Legislative History
SL 1957, ch 477, § 7 (1); SDC Supp 1960, § 57.03A07 (1); SL 1982, ch 28, § 24; SL 1992, ch 60, § 2; SL 2000, ch 43, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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.