Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY
Section 10-6-105 - Period during which assessment made-Date of assessment

S.D. Codified Laws § 10-6-105

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Current through the 2024 Legislative Session
Section 10-6-105 - Period during which assessment made-Date of assessment

All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.

SDCL 10-6-105

SL 1897, ch 28, § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112, § 1; SDC 1939, § 57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, § 1; SL 1992, ch 80, § 29; SL 1993, ch 86, § 37; SL 2021, ch 44, § 44.