South Dakota Statutes
§ 10-6-109 — Viewing of property--Inspection of records--Recording assessed value.
South Dakota § 10-6-109
This text of South Dakota § 10-6-109 (Viewing of property--Inspection of records--Recording assessed value.) 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 § 10-6-109 (2026).
Text
For the purpose of making an assessment of a tract listed for taxation, the director or the director's deputy shall inspect and examine the property. The director may, without charge, inspect any book, paper, or public record that relates to the property. For each tract of real property assessed, the director shall record the property's assessed value without improvements or structures, the value of all improvements or structures on the property, and the property's total assessed value.
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Legislative History
SDC 1939, § 57.0340; SL 1989, ch 82, § 29; SL 2000, ch 42, § 5; SDCL § 10-6-25; SL 2021, ch 44, §§ 9, 44.
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 § 10-6-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-109.