Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 3 - COUNTY DIRECTORS OF EQUALIZATION
Section 10-3-16 - Assessment of property by director-Exception-County as assessment district

S.D. Codified Laws § 10-3-16

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-3-16

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. 11-1), § 161, eff. Apr. 12, 2011.