An Act to revise and reorganize certain provisions regarding the assessment of property for the purposes of taxation.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-6-1 be AMENDED:
10-6-1. Definition of terms.
Terms used in this chapter mean:
every claim and demand for money or other valuable thing and every
annuity or sum of money receivable at stated periods, due or to
become due, and all claims and demands secured by deeds or mortgages
due or to become due, except for contracts for deed and mortgages,
in which case the term means only the payment received each year
under the contract or mortgage;"Department,"
the Department of Revenue;
township, municipality or ward, as the case may be; (3) "Full
agricultural land value," the value of agricultural land as
determined by the application of this chapter; (4) "Money,"
gold and silver coin, treasury notes, bank notes, and every deposit
which any person owning the same or holding in trust and residing in
this state is entitled to withdraw in money on demand"Director,"
a county's director of equalization; (5)(3) "Tract,"
"lot," "piece," or "parcel "
of real property, or "piece or parcel of land,"
any contiguous quantity of land
in the possession of,
that is possessed by,
owned by, or recorded
as, the property
in the name of
or company; (6) "True
and full value," for all real property, the usual cash selling
price at the place where the property to which the term is applied
shall be at the time of the assessment.
Section 2. That § 10-6-1.4 be REPEALED.
10-6-1.4. "Arms‑length transaction" defined.
Section 3. That § 10-6-3.1 be REPEALED.
10-6-3.1. Assessment date for leased school and endowment lands--Valuation date.
Section 4. That § 10-6-4 be REPEALED.
10-6-4. Information as to land becoming taxable for first time--Transmittal to county officials.
Section 5. That § 10-6-8 be AMENDED:
10-6-8. Statement of real property required of taxpayers.
may require each person subject to this chapter to furnish to
a statement under oath setting forth specifically all real property
is either owned
or under the control of the
or under his control
on the statutory assessment day. Such
statement must be in writing upon blanks furnished under the
provisions of this chapter, showing separately: (1)
to (3) Repealed by SL 1992, ch 80, § 35. (4) All
structures and improvements that have been erected or placed upon
said person's real estate subsequent to the preceding assessment
day; (5) The
county in which such property is situated, or in which it is liable
to taxation, and (if liable to taxation in the county in which the
statement is made) also the municipal, school district, township, or
other taxing districts in which it is situated.
Section 6. That § 10-3-27 be AMENDED:
10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
The director of equalization
shall make an estimate of the value of property if any person, after
demand by the director, neglects or refuses
give under oath the statement required by § 10-6-8 or to
comply with the
requirements of this chapter or chapter 10-6.
The director shall note the neglect or refusal on the assessment
the name of any such person.
Section 7. That § 10-6-10 be REPEALED.
10-6-10. Statement forms to be furnished by county commissioners--Affidavit requirements.
Section 8. That §§ 10-6-20 to 10-6-22 be REPEALED.
Section 9. That § 10-6-25 be AMENDED:
10-6-25. Viewing of property--Inspection of records--Entry of values for land, improvements and total--Administration of oath or affirmation.
For the purpose of
properly assessing property for taxation and equalizing and
making an assessment of a tract listed for taxation,
the director's deputy shall personally
and examine all
listed and assessed.
or the director's deputies
and examine the records of all public offices and the books and
book, paper, or public record that relates to
market value of the property
being assessed of all corporations, banks, and taxpayers in this
state, without charge. The director or the director's deputies may
administer oaths or affirmation to any person in the discharge of
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.
Section 10. That § 10-6-31 be AMENDED:
10-6-31. Classification of property--Notation by director.
For the purposes of taxation, all property is hereby classified into the following classes:
(1) Agricultural property;
(2) Nonagricultural property; and
(3) Owner-occupied single-family dwellings.
Agricultural property includes
all property and
used exclusively for
purposes, both tilled and untilled,
to § 10-6-31.3 and
on the agricultural
used exclusively for agricultural purposes.
However, agricultural property does not include any normally
occupied dwelling or automobile garage or portion of a building used
for that purpose by the occupant of such dwelling. Owner-occupied
single-family dwellings include all property classified pursuant to
Nonagricultural property includes all other property not otherwise classified.
in listing and assessing all property to which this section applies,
shall designate opposite each description the class to which the
Section 11. That § 10-6-31.1 be AMENDED:
10-6-31.1. Agricultural land taxed without regard to zoning.
land classified as agricultural
land pursuant to § 10-6-31.3
as agricultural land without regard to
which it may be given; provided, however, that all or.
If any portion
the land which
or otherwise converted to a principal
use other than
it shall be
classified and taxed accordingly.
Section 12. That § 10-6-31.2 be AMENDED:
10-6-31.2. Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
Leased school and endowment lands, as provided in chapter 5-11, are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-2. The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-33.28 to 10-6-33.33, inclusive.
Section 13. That § 10-6-31.3 be AMENDED:
10-6-31.3. Criteria for classification of land as agricultural.
For tax purposes, land is
agricultural land if
principal use is devoted to the raising and harvesting of crops or
timber or fruit trees, the rearing, feeding, and management of farm
livestock, poultry, fish, or nursery stock, the production of bees
and apiary products, or horticulture, all for intended profit.
includes woodland, wasteland, and pasture land, but only if the land
is held and operated in conjunction with agricultural
real estate as defined
under the same ownership.
In addition, to be classified as
agricultural land for tax purposes, the land
must meet one
of the following criteria:
(1) In three of the previous
five years, a gross income is derived from the pursuit of
agriculture from the land that is at least ten percent of the
taxable valuation of the bare land assessed as agricultural
property, excluding any improvements. If there is a crop share
arrangement or cash rent agreement, the gross income from the land
of both the landlord and tenant
combined and used to meet this requirement. Alternatively, at least
two thousand five hundred dollars of the owner's gross income is
annually derived from the pursuit of agriculture; or
(2) The land consists of not
less than twenty acres of unplatted land or is a part of a
management unit of not less than eighty acres of unplatted land. The
same acreage specifications apply to platted land, excluding land
platted as a subdivision,
is in an
unincorporated area. However, the board of county commissioners may
increase the minimum acre requirement up to one hundred sixty acres.
For the purposes of this
section, the term, management unit, means any two
or more parcels
of land, whether adjoining or not, under common ownership located
within this state and managed and operated as a unit for one or more
of the principal uses listed in this section. No parcel of land
within a management unit may be more than twenty air miles from the
nearest other parcel within the management unit. If requested by the
the owner shall provide supporting documentation of the land
contained in the management unit.
Section 14. That § 10-6-31.8 be AMENDED.
10-6-31.8. Criteria for classification of agricultural land as riparian buffer strip.
Agricultural land shall be classified as a riparian buffer strip pursuant to § 10-6-31.7, if it meets the following criteria:
(1) The agricultural land consists of existing or planted perennial vegetation;
(2) The riparian buffer strip is a minimum of fifty feet in width along an eligible river, stream, or lake, and extends up to a maximum of one hundred twenty feet in width along an eligible river, stream, or lake. For the purposes of this section, the measurement along a river or stream begins at the top of the bank or where the upland or terrestrial vegetation begins, whichever is closer to the water channel, and extends landward from the beginning measuring point. The measurement along a lake begins where upland or terrestrial vegetation begins and extends landward from the beginning measuring point. A riparian buffer strip may vary along the riparian area if the strip is at least fifty to one hundred twenty feet in width and is mapped to calculate the taxable area involved;
(3) The perennial vegetation is not harvested or mowed before July tenth. However, a minimum of four inches of vegetative cover shall be maintained at all times;
(4) The perennial vegetation is not grazed during the months of May to September, inclusive; and
(5) The landowner files a verified application with the director of equalization of the county where the agricultural property is located, verifying that the criteria of this section has been met.
the application a
legal description of the parcel where the riparian buffer strip is
located, all necessary documentation including maps and acre totals,
and any other information required by the director
to determine eligibility. The application
must be filed
annually with the director
before October sixteenth. If the director
determines that the agricultural land meets the criteria provided by
this section, the land
assessed pursuant to § 10-6-31.7
on November first. The application
must be in a
form as prescribed by the secretary of revenue.
Section 15. That § 10-6-33 be AMENDED:
10-6-33. Basis for determining valuation for tax purposes --Cost, market and income approaches to appraisal considered.
individually assess each tract of real property
true and full
true and full value is the taxable value of such property upon which
the levy shall be made and applied and the taxes computed. In
determining the true
and full fair
the director of
not adopt a lower or different standard of value because it is to
serve as a basis of taxation. The director may not adopt as a
criterion of value the price for which the
tract of real property
would sell at a forced sale, or in the aggregate with all
other tracts of real
property in the
third class municipality or district
director shall value each article or description by itself and at an
amount or price as he believes the property to be fairly worth in
true and full
director shall determine the fair
shall be determined
by appropriate consideration of the cost approach, the market
and the income approach to appraisal. The director
shall consider and document all elements of such approaches that are
applicable prior to a determination of
true and full
Section 16. That § 10-6-33.2 be REPEALED.
10-6-33.2. Determination of capacity to produce agricultural products--Sources of information.
Section 17. That § 10-6-33.3 be AMENDED.
10-6-33.3. Property not used for agriculture separately assessed.
on land within an operating unit
not used incident to an agricultural pursuit shall be separately
listed and assessed.
Section 18. That § 10-6-33.5 be REPEALED.
10-6-33.5. Assessment, valuation, equalization, and taxation of school and endowment lands.
Section 19. That § 10-6-33.7 be REPEALED.
10-6-33.7. Classification of agricultural land in each county--Basis for soil valuation.
Section 20. That § 10-6-33.21 be AMENDED:
10-6-33.21. Assessed value of inundated farmlands--Classification.
If an application is submitted
pursuant to § 10-6-33.22,
shall take into consideration and make adjustments in setting the
assessed value for agricultural land which has been inundated by
floods and is not farmable during the past three growing seasons.
shall use the marshland soils rating classification pursuant to
§§ 10-6-33.2 and 10-6-33.7
determine the assessed value of the acreage inundated and not
Section 21. That § 10-6-33.22 be AMENDED.
10-6-33.22. Request for special assessment for inundated farmland--Time limit--Description of land.
If agricultural land has been
inundated by floods and was not farmable during the past three
growing seasons, any landowner or the landowner's agent or attorney
may request the director
to specially assess the land for the purpose of taxation by
submitting an application before November first. The landowner or
the landowner's agent or attorney shall describe on the application
the portion of the agricultural land that has been inundated by
floods and was not farmable during the past three growing seasons.
Section 22. That § 10-6-33.31 be AMENDED:
10-6-33.31. Agricultural income value for county--Adjustment of assessed value by director.
Before July first each year, the
secretary of revenue shall annually provide each director
the agricultural income value for each county as computed pursuant
to § 10-6-33.28.
shall annually determine the assessed value of agricultural land.
The assessed value of agricultural land may be adjusted by the
to the extent one
or more of the
following factors affect the productivity of the land:
capacity of the land to produce agricultural products as defined in
§ 10-6-33.2; and (2) One
or more of the following factors: (a) Location; (b)(2) Size; (c)(3) Soil
survey statistics; (d)(4) Terrain; (e)(5) Topographical
condition; (f)(6) Climate; (g)(7) Accessibility;
or (h)(8) Surface
director shall document each adjustment
The director of
document an adjustment by using data from sources reasonably related
to the adjustment being made. In addition, the director
may use data from comparable sales of agricultural land to document
the adjustment concerning productivity for any of the factors listed
in this section.
If the actual use of
agricultural land varies from the land use category specified by
soil classification standards, or if any factors listed in
exist that affect the productivity of the land, the property owner
may request an examination of the land by the director
on a form prescribed by the department. The director of
determine whether to adjust the assessed value of the agricultural
land pursuant to the factors listed in
shall document all supporting evidence for the adjustment
determination. The director
shall provide any adjustment documentation to the department upon
request. The adjustment documentation must be kept in the director
of equalization's director's
office for the
life of the adjustment.
Section 23. That § 10-6-33.32 be AMENDED.
10-6-33.32. Division of land into categories--Director provides soil ratings--Director permitted to make adjustments.
soils shall be
classes based on soil classification standards developed by
director of equalization into categories, including
United States Department of Agriculture, Natural Resources
Conservation Service. All agricultural land shall be categorized as
be divided into classes based on
each county with soil
classification standards developed by the United States Department
of Agriculture Natural Resources Conservation Service
ratings for all soil types present in the county. The director shall
implement the soil ratings and utilize the ratings as the basis for
determining the value of each soil type in the county. The director
may make an adjustment to a parcel pursuant to § 10-6-33.31.
Section 24. That § 10-6-33.34 be AMENDED:
10-6-33.34. Fair market value of agricultural land.
The agricultural income value
for agricultural land as determined by §§ 10-6-33.28
inclusive, represents the fair
of agricultural land
for purposes of assessment, equalization, and taxation,
Department of Revenue
shall provide the director
of equalization of each county
the factor of adjustment necessary for the computation required
pursuant to §§ 10-3-41,
Section 25. That § 10-6-33.35 be AMENDED:
10-6-33.35. Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force shall consist of the following fourteen members:
(1) The speaker of the House of Representatives shall appoint four members of the House of Representatives, no more than two of whom may be from one political party;
(2) The speaker of the House of Representatives shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background;
(3) The president pro tempore of the Senate shall appoint four members of the Senate, no more than two of whom may be from one political party; and
(4) The president pro tempore of the Senate shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background.
initial appointments shall be made no later than July 1, 2008, and
shall serve until January 12, 2009. The
speaker of the House of Representatives and president pro tempore of
the Senate before the close of each regular session of the
Legislature held in odd-numbered years shall appoint members to the
task force for a term of two years. If there is a vacancy on the
task force, the vacancy shall be filled in the same manner as the
The task force shall advise the department regarding the rules promulgated by the department to administer the provisions concerning the assessment and taxation of agricultural lands and shall review the implementation of the provisions of law concerning the assessment and taxation of agricultural land. The task force shall report to the Senate and House of Representatives and may submit a copy of its report to the Governor. The task force may present draft legislation and policy recommendations to the Legislative Research Council Executive Board.
task force shall make recommendations in the following areas: (1) The
proper percentage of annual earning capacity to be used to determine
the agricultural income value pursuant to § 10-6-33.28; (2) The
proper capitalization rate in order to have total taxable valuation
for the taxes payable in 2011 from agricultural property be not more
than total taxable valuation for the taxes payable in 2010 from
agricultural property plus the estimated growth in agricultural
property value in 2010; (3) The
changes, if any, that must be made to §§ 13-10-6, 13-16-7,
13-37-16, and 13-37-35.1 to ensure that the total amount of
additional taxes that may be generated on agricultural land by a
school district pursuant to the provisions of §§ 13-10-6,
13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial
property tax revenue increase for the school district pursuant to
the implementation of the productivity system pursuant to §§
10-6-33.28 to 10-6-33.33, inclusive; (4) The
changes, if any, that must be made to §§ 13-10-6, 13-16-7,
13-37-16, and 13-37-35.1 to ensure that the total amount of property
taxes that may be lost on agricultural land by a school district
pursuant to the provisions of §§ 13-10-6, 13-16-7,
13-37-16, and 13-37-35.1 will not provide a substantial property tax
revenue decrease for the school district pursuant to the
implementation of the productivity system pursuant to §§
10-6-33.28 to 10-6-33.33, inclusive; and (5) The
distribution of the local effort for the general fund of school
districts between the classifications of real property as provided
by § 13-13-72.1 which establishes the real property tax
contribution from agricultural property for the general fund of
school districts as a fixed ratio of the total local effort for such
levies. The task force shall also consider the other taxes paid by
agricultural property, the relationship of the total assessed value
of agricultural property to the total assessed value of all real
property, and other factors the task force deems appropriate.
Section 26. That a NEW SECTION be added:
10-6-135. Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
The Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § 10-6-33.35 shall make recommendations in the following areas:
(1) The proper percentage of annual earning capacity and capitalization rate to be used to determine the agricultural income value pursuant to § 10-6-33.28;
(2) The changes, if any, that must be made to §§ 13-16-7, 13-37-16, and 13-37-35.1 to ensure that the total amount of additional taxes that may be generated on agricultural land by a school district pursuant to the provisions of §§ 13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial property tax revenue increase for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-33.28 to 10-6-33.33, inclusive;
(3) The changes, if any, that must be made to §§ 13-16-7, 13-37-16, and 13-37-35.1 to ensure that the total amount of property taxes that may be lost on agricultural land by a school district pursuant to the provisions of §§ 13-16-7, 13-37-16, and 13-37-35.1 will not provide a substantial property tax revenue decrease for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-33.28 to 10-6-33.33, inclusive; and
(4) The distribution of the local effort for the general fund of school districts between the classifications of real property as provided by § 13-13-72.1 which establishes the real property tax contribution from agricultural property for the general fund of school districts as a fixed ratio of the total local effort for such levies. The task force shall also consider the other taxes paid by agricultural property, the relationship of the total assessed value of agricultural property to the total assessed value of all real property, and other factors the task force deems appropriate.
Section 27. That §§ 10-6-33.36 to 10-6-33.38 be REPEALED.
Section 28. That § 10-6-35 be REPEALED.
10-6-35. Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
Section 29. That § 10-6-35.20 be REPEALED.
10-6-35.20. Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
Section 30. That § 10-6-36 be REPEALED.
10-6-36. Real property to be viewed--Entry of values for land, improvements and total.
Section 31. That § 10-6-36.1 be AMENDED.
10-6-36.1. Unrecorded improvements to real property--Notification of value to county auditor.
If the director
finds improvements to real property when assessing such
for tax purposes, and if the improvements are not recorded in the
director's records for such
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 such
improvements and the date when the improvements were added to the
Section 32. That § 10-6-36.2 be AMENDED.
10-6-36.2. Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
The provisions of §§ 10-6-36.1
inclusive, may not be applied to improvements to real property made
two or more years prior to the assessment date unless the owner of
the real property willfully hid or attempted to hide the
improvements from the director
for the purpose of evading the taxation of such improvements. Before
may notify the county auditor of improvements made two or more years
prior to the assessment date, the director shall petition the
circuit court where such real property is located. The court shall
hold a hearing on such petition and shall determine if the owner of
the real property hid or attempted to hide the improvements for the
purpose of evading the taxation of such improvements. The court
shall provide reasonable notice of the hearing to the director
and the owner of such real property. The director
and the owner of the real property shall be given opportunity to
present evidence and be represented by counsel.
Section 33. That § 10-6-36.3 be AMENDED.
10-6-36.3. Petition for reversal of director's decision--Notice and hearing.
Any person whose improvements
are added to the tax roll pursuant to §§ 10-6-36.1
inclusive, but feels that the improvements were not added to the
property tax roll in the year the improvements should have been
added because of poor assessment practices, may petition the circuit
property is located for a reversal of the director
of equalization's director's
court shall hold a hearing on such
and shall determine if poor assessment practice was the reason the
improvements were not added to the tax roll in the year such
improvements should have been added. The court shall provide
reasonable notice of the hearing to the director of
the owner of such
property. The director of
the owner of the real property shall be given opportunity to present
evidence and be represented by counsel.
Section 34. That § 10-6-37 be AMENDED.
10-6-37. Railroad and highway rights‑of‑way deducted in valuing land.
shall, in assessing lands for taxation through or over which any
railroad or public highway runs, deduct from the entire area of such
the land the
amount of land embraced within the limits of the right‑of‑way
or public highway, and assess to the owner of such
through or over which
right‑of‑way or other highway extends, only the amount
the land less
the amount so deducted. This section does not apply to highways
running upon section lines.
Section 35. That § 10-6-38 be AMENDED.
10-6-38. Real estate list included in assessment lists, rolls, and book--Contents.
The assessment lists, rolls, and
book shall contain a list of all the taxable lands in the county in
numerical order, beginning with the lowest numbered section in the
lowest numbered township in the lowest numbered range in the county,
and ending with the highest numbered section, township, and range,
with the number of acres in each tract set opposite the same in a
column provided for that purpose, and the assessed value thereof in
another column, and the name of the owner or person listing the same
in another column, with the columns of acres and values footed up.
stating the number of the school and road district in which such
property and the owner thereof is situated: provided that where the
district has no board of equalization, such assessment roll shall be
delivered to the county auditor.
Section 36. That § 10-6-40 be AMENDED.
10-6-40. Equalization director's affidavit attached to real estate list.
of equalization or deputy director
shall take and subscribe an oath, which shall be certified by the
county auditor or other officer administering the same, and attach
to the return which
required to make, in the following form:
I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.
Section 37. That § 10-6-43 be AMENDED:
10-6-43. Records of county auditor or treasurer authorized as tax records.
use of looseleaf books and records, lists, card systems, auxiliary
and miscellaneous records, in lieu of the equalization director's or
assessment books, Records
kept in any form in the office of a county auditor or treasurer may
be used as tax
of the county auditor and treasurer, is hereby authorized and the
use of such looseleaf books and records, lists, card systems,
auxiliary and miscellaneous records, prior to July 1, 1951, is
hereby legalized and validated. The form of the tax lieu
of the director's assessment
or other records
herein authorized shall be approved by the secretary of revenue. The
use of such records herein authorized prior to July 1, 1951, shall
not be deemed or considered an irregularity or defect in any court
in any proceeding to recover real or personal property sold for
taxes, or to invalidate or cancel any tax sale certificate, tax
deed, or other tax sale proceeding.
Section 38. That § 10-6-44 be AMENDED:
10-6-44. Delivery of updated records to boards of equalization--Open to public inspection.
districts having local boards of equalization each Each
or before the third Monday in March, annually
and deliver updated
assessment records to
the clerk of the local board
if there is no local board of equalization, then to the county
the assessment books, lists, rolls, looseleaf books and records,
lists, card system, auxiliary and miscellaneous records, and returns
herein provided for. Such books, lists, rolls, and returns.
The records delivered
are open to public inspection by all interested persons ,
until the following Saturday.
Section 39. That § 10-6-50 be AMENDED.
10-6-50. Notice of assessment--Required information--Promulgation of rules.
shall mail or transmit electronically a notice of assessment to each
property owner not later than March first .
The notice of assessment must contain
(1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40;
(2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41;
(3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10;
(4) A statement that a dwelling
owned and occupied by a paraplegic or an individual with the loss or
loss of use of both lower extremities may be eligible for tax relief
pursuant to § 10-4-24.11;
(5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and
(6) Uniform information
prescribed by the secretary of
The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
Section 40. That § 10-6-75 be AMENDED:
10-6-75. Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
If the assessed valuation of any
real property increases by more than twenty percent in a year, the
shall provide written notice to the property owner, unless the
property was subject to an addition, improvement, or change in use
or classification. The director
shall provide in the written
(1) Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;
(2) A statement that the
will provide to the property owner, upon request, sales of
comparable property or other information supporting the increased
assessed valuation; and
(3) Information about the appeal process.
The secretary of the
Department of Revenue
promulgate rules, pursuant to chapter 1-26,
concerning the form and content of the notice.
Section 41. That §§ 10-6-76 to 10-6-77 be REPEALED.
Section 42. That § 10-6-78 be AMENDED:
10-6-78. Consideration of federal income tax credits in assessing property prohibited.
federal income tax credit that is extended to the property owner
38, 42, and 47 of the United
of January 1, 2001
defined in § 10-1-47,
for the purpose of assessing any real property.
The provisions of this section are effective retroactively to
November 1, 2008.
Section 43. That § 10-1-47 be AMENDED.
10-1-47. Internal Revenue Code--Defined for certain sections.
The term, United States Internal Revenue Code, or Internal Revenue Code, means the United States Internal Revenue Code as amended and in effect on January 1, 2020. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-6-78, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5).
Section 44. Pursuant to § 2-16-9, the Code Counsel shall transfer all sections of chapter 10-6 that have not been repealed to chapter 10-6, beginning with § 10-6-101, as follows: § 10-6-1 to § 10-6-101; § 10-6-1.1 to § 10-6-102; § 10-6-1.2 to § 10-6-103; § 10-6-1.3 to § 10-6-104; § 10-6-2 to § 10-6-105; § 10-6-4 to § 10-6-107; § 10-6-8 to § 10-6-108; § 10-6-25 to § 10-6-109; § 10-6-31 to § 10-6-110; § 10-6-31.1 to § 10-6-111; § 10-6-31.2 to § 10-6-106; § 10-6-31.3 to § 10-6-112; § 10-6-31.4 to § 10-6-113; § 10-6-31.5 to § 10-6-114; § 10-6-31.6 to § 10-6-115; § 10-6-31.7 to § 10-6-116; § 10-6-31.8 to § 10-6-117; § 10-6-31.9 to § 10-6-118; § 10-6-33 to § 10-6-119; § 10-6-33.3 to § 10-6-120; § 10-6-33.8 to § 10-6-121; § 10-6-33.9 to § 10-6-122; § 10-6-33.12 to § 10-6-123; § 10-6-33.13 to § 10-6-124; § 10-6-33.21 to § 10-6-125; § 10-6-33.22 to § 10-6-126; § 10-6-33.28 to § 10-6-127; § 10-6-33.29 to § 10-6-128; § 10-6-33.30 to § 10-6-129; § 10-6-33.31 to § 10-6-131; § 10-6-33.32 to § 10-6-130; § 10-6-33.33 to § 10-6-132; § 10-6-33.34 to § 10-6-133; § 10-6-33.35 to § 10-6-134; § 10-6-34.1 to § 10-6-136; § 10-6-35.2 to § 10-6-137; § 10-6-35.4 to § 10-6-138; § 10-6-35.23 to § 10-6-139; § 10-6-35.27 to § 10-6-140; § 10-6-36.1 to § 10-6-145; § 10-6-36.2 to § 10-6-146; § 10-6-36.3 to § 10-6-147; § 10-6-37 to § 10-6-148; § 10-6-38 to § 10-6-149; § 10-6-39 to § 10-6-150; § 10-6-40 to § 10-6-151; § 10-6-43 to § 10-6-152; § 10-6-44 to § 10-6-153; § 10-6-50 to § 10-6-154; § 10-6-51 to § 10-6-156; § 10-6-56 to § 10-6-141; § 10-6-57 to § 10-6-142; § 10-6-66 to § 10-6-143; § 10-6-67 to § 10-6-144; § 10-6-75 to § 10-6-155; § 10-6-78 to § 10-6-157.
Pursuant to § 2-16-9, the Code Commission and Code Counsel are requested to correct and integrate all cross-references from chapter 10-6 that have been transferred pursuant to this Act.
Signed March 21, 2021
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
indicate deleted language.