South Dakota Statutes

§ 10-3-30 — Preparation and maintenance of county land valuation map--Contents.

South Dakota § 10-3-30
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2COUNTY DIRECTORS OF EQUALIZATION

This text of South Dakota § 10-3-30 (Preparation and maintenance of county land valuation map--Contents.) 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 § 10-3-30 (2026).

Text

The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improvements, of all lands that lie outside the corporate limits of municipalities. The map shall show the average assessed valuation per acre of real property by taxing districts, excluding the valuation of structures on the real property, and excluding real property located within the corporate limits of municipalities.

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Legislative History

SL 1957, ch 477, § 7 (5); SDC Supp 1960, § 57.03A07 (5); SL 2008, ch 37, § 38.

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Bluebook (online)
South Dakota § 10-3-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-30.