South Dakota Codified Laws 10-6-145. Unrecorded improvements to real property–Notification of value to county auditor
Current as of: 2023 | Check for updates
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If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director’s records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property.
Terms Used In South Dakota Codified Laws 10-6-145
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1989, ch 85, § 1; SL 2021, ch 44, §§ 31, 44.