ENTITLED An Act to repeal obsolete property tax provisions and to revise property tax cross-reference and land classification statutes.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That 7-8-38 be AMENDED.
7-8-38. County revenues--Economic development.
The board of county commissioners may, by resolution, allocate revenue a county receives for economic development within the county.
Section 2. That 9-3-26 be AMENDED.
9-3-26. Historical or educational municipality--Public funds.
Such municipality shall not be authorized to receive any state or local tax funds or any distribution from either state or local sources except such as are specifically provided under 7-18-12, or any amendments thereto or similar laws hereafter enacted, for tourist, educational, and recreational activities.
Section 3. That 9-38-50 be REPEALED.
9-38-50. Procedure for adoption of street improvements by special assessment.
Section 4. That 9-47-13 be REPEALED.
9-47-13. Purchase of pipes or mains financed by special assessments--Protest by property owners.
Section 5. That 9-47-14 be REPEALED.
9-47-14. Notice, hearing, and action by governing body on purchase of pipes and mains.
Section 6. That 9-47-15 be REPEALED.
9-47-15. Competitive bids not required for purchase of pipes or mains.
Section 7. That 10-4-33 be REPEALED.
10-4-33. Property used as employee day care cooperative exempt--Determining value.
Section 8. That 10-4-34 be REPEALED.
10-4-34. Exemption of property used for storing and dispensing alternative fuels.
Section 9. That 10-6-33.7 be REPEALED.
10-6-33.7. Classification of agricultural land in each county--Basis for soil valuation.
Section 10. 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, the director of equalization 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. The director of equalization shall use the marshland soils rating classification pursuant to 10-6-33.32 to determine the assessed value of the acreage inundated and not farmable.
Section 11. That 10-6-33.32 be AMENDED.
10-6-33.32. Soil classification--Land categorization--Director adjustments.
All soils shall be divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land shall be categorized as either cropland or noncropland. The department shall provide each county with soil ratings for all soil types present in the county. The director of equalization 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 12. That 10-10-13 be AMENDED.
10-10-13. Time for taking appeal.
Any appeal pursuant to 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same.
Section 13. That 10-11-26 be AMENDED.
10-11-26. Powers of county board of equalization--De novo appeals.
A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:
(1) Correct clerical errors of the assessment roll;
(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Appeals to the county board of equalization shall be heard de novo.
Section 14. That 10-11-34 be AMENDED.
10-11-34. Increase in individual assessment--Advance notice required.
No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26(3).
Section 15. That 10-11-57 be REPEALED.
10-11-57. Assessed valuation used in application of studies to agricultural land.
Section 16. That 10-11-72 be AMENDED.
10-11-72. Consolidated board authority.
A consolidated board of equalization may:
(1) Correct clerical errors of the assessment roll;
(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Section 17. That 10-12-9 be AMENDED.
10-12-9. Purposes for levy of county taxes.
The levy of county taxes pursuant to 10-12-8 shall include the following purposes:
(1) For general county purposes;
(2) For the support of the mentally ill pursuant to 27A-13-15 and developmentally disabled pursuant to chapter 27B-4;
(3) For salaries;
(4) For county roads, in addition to the road taxes levied by townships and municipalities, and it shall have the entire supervision of the expenditure of such taxes. In all municipalities an amount equal to the average road levy distributed to the municipalities within the county for calendar years 1984, 1985, and 1986 shall be paid by the county treasurer to the municipal finance officer of the municipality. If a municipality is incorporated after January 1, 1984, the amount paid to the municipality shall be determined pursuant to 10-12-32.1. Such money shall be expended by the governing body of the municipality only for bridge and street purposes within the municipality;
(5) For fire guards in territory not organized into civil townships, to be levied against the taxable property of such unorganized territory;
(6) For county bridges;
(7) For county parks pursuant to chapter 41-18;
(8) For support of the poor pursuant to chapter 28-13;
(9) For a public defender pursuant to chapter 7-16A;
(10) For recreation, tourism and industrial development pursuant to 7-18-12;
(11) For contingency appropriations pursuant to 7-21-6.1 and 7-21-32.2;
(12) For county monuments pursuant to 7-26-1;
(13) For historical sites pursuant to 7-26-3;
(14) For historical museums pursuant to 7-26-5;
(15) For abandoned cemeteries pursuant to 7-26-7;
(16) For a county fair pursuant to chapter 7-27;
(17) For real estate classification pursuant to 10-10-2;
(18) Repealed by SL 2014, ch 55, 2;
(19) For operation of a public library pursuant to 14-2-47;
(20) For the judicial system pursuant to chapter 16-2;
(21) For day care centers pursuant to 26-6-18.3;
(22) For mental health centers pursuant to 27A-5-9;
(23) For senior citizens pursuant to 28-18-6;
(24) For emergency welfare pursuant to 28-13-19;
(25) For roads in national forests pursuant to 31-9-4;
(26) For health departments pursuant to 34-3-22;
(27) For drug abuse pursuant to chapter 34-3B;
(28) For hospital operation and maintenance pursuant to 34-8-19 and 34-8-20;