State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-06

Section 10-6-1 - Definition of terms.
Section 10-6-1.1 - Mill levy defined--Substitution.
Section 10-6-1.2 - One mill defined--Substitution.
Section 10-6-1.3 - "Fair market value" and "full and true value" defined.
Section 10-6-1.4 - "Arms-length transaction" defined.
Section 10-6-2 - Period during which assessment made--Date of assessment.
Sections 10-6-2.1, 10-6-2.2 - Repealed
Section 10-6-3 - Repealed.
Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.
Section 10-6-4 - Information as to land becoming taxable for first time--Transmittal to countyofficials.
Section 10-6-5 - Repealed.
Section 10-6-6 - Repealed.
Section 10-6-7 - Repealed.
Section 10-6-8 - Statement of personal property required of taxpayers--Property and information tobe included.
Section 10-6-9 - Repealed.
Section 10-6-10 - Forms furnished by county commissioners--Affidavit attached to statement ofpersonal property--Signing in lieu of verification before notary public.
Sections 10-6-11 to 10-6-16 - Repealed
Section 10-6-17 - Repealed.
Section 10-6-18 - Repealed.
Section 10-6-19 - Repealed.
Section 10-6-20 - Penalty for intentional evasion, deceit or failure to list property.
Section 10-6-21 - False or fraudulent property statement--Intentional failure or refusal to deliver taxlist--Conversion of property to evade tax--Misdemeanor.
Section 10-6-22 - Prosecution of tax evaders--Disposition of fines.
Sections 10-6-23, 10-6-24 - Repealed
Section 10-6-25 - Examination of property by director or deputy--Inspection of records--Administrationof oaths.
Sections 10-6-25.1, 10-6-25.2 - Repealed
Sections 10-6-26, 10-6-27 - Repealed
Section 10-6-28 - Repealed.
Section 10-6-29 - Repealed.
Section 10-6-30 - Repealed.
Section 10-6-31 - Classification of property--Notation by director of equalization.
Section 10-6-31.1 - Agricultural land classified and taxed without regard to zoning.
Section 10-6-31.2 - Leased school lands classified separately.
Section 10-6-31.3 - Criteria for classification of land as agricultural.
Section 10-6-31.4 - Property tax freeze authorized for agricultural property of beginning farmer.
Section 10-6-31.5 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
Section 10-6-32 - Repealed.
Section 10-6-33 - Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
Section 10-6-33.1 - Repealed.
Section 10-6-33.2 - Determination of capacity to produce agricultural products--Sources of information.
Sections 10-6-33.3, 10-6-33.4 - Property not used for agriculture separately assessed. Repealed
Section 10-6-33.5 - Assessment, valuation, equalization, and taxation of school and endowment lands.
Section 10-6-33.6 - Repealed.
Section 10-6-33.7 - Classification of agricultural land in each county--Basis for soil valuation.
Section 10-6-33.8 - Minimum and maximum median sales to assessment ratio.
Section 10-6-33.9 - Maximum coefficient of dispersion--Necessity for certificate of compliance.
Section 10-6-33.10 - Repealed.
Section 10-6-33.11 - Repealed.
Section 10-6-33.12 - Distinction between agricultural and nonagricultural real property.
Section 10-6-33.13 - Promulgation of rules--Purposes.
Sections 10-6-33.14 to 10-6-33.20 - Repealed
Section 10-6-33.21 - Assessed value of inundated farmlands--Classification.
Section 10-6-33.22 - Request for special assessment for inundated farmland--Time limit--Description ofland.
Sections 10-6-33.23 to 10-6-33.27 - Repealed
Section 10-6-33.28 - Agricultural land to be assessed based on agricultural income value.
Section 10-6-33.29 - Database to determine agricultural income value.
Section 10-6-33.30 - Factors used for percentage of annual earning capacity.
Section 10-6-33.31 - Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
Section 10-6-33.32 - Division of land into categories.
Section 10-6-33.33 - Classification of buildings and structures.
Section 10-6-33.34 - Market value of agricultural land.
Section 10-6-33.35 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
Section 10-6-33.36 - Contract for collection of cash rent information.
Section 10-6-33.37 - Equalization of assessed valuation of cropland and noncropland.
Section 10-6-34 - Repealed.
Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.
Section 10-6-35 - Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
Section 10-6-35.1 - New industrial structures and additions specifically classified for tax purposes.
Section 10-6-35.2 - Discretionary formula for reduced taxation of new structures and additions--Partiallyconstructed structures.
Section 10-6-35.3 - Pollution standards to qualify for construction tax incentive.
Section 10-6-35.4 - Municipal adoption of reduction for new property.
Sections 10-6-35.5 to 10-6-35.7 - Repealed
Sections 10-6-35.8 to 10-6-35.18 - Repealed
Section 10-6-35.19 - Nonresidential property--Increased value due to reconstruction or renovation--Specialclassification.
Section 10-6-35.20 - Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
Section 10-6-35.21 - New nonresidential agricultural structures and additions specifically classified for taxpurposes.
Section 10-6-35.22 - New industrial or commercial structures, additions, renovation, or reconstructionspecifically classified for tax purposes.
Section 10-6-35.23 - Adoption of assessed value formula by governing board of improvement district.
Section 10-6-35.24 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-35.25 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-36 - Real property to be viewed--Entry of values for land, improvements and total.
Sections 10-6-36.1, 10-6-36.2 - Unrecorded improvements to real property--Notification of value to county auditor. Improvements to which provisions not applicable--Petition and hearing prior to notifi
Section 10-6-36.3 - Petition for reversal of director's decision--Notice and hearing.
Section 10-6-37 - Railroad and highway rights-of-way deducted in valuing land.
Section 10-6-38 - Real estate list included in assessment lists, rolls, and book--Contents.
Section 10-6-39 - Form for real estate list.
Section 10-6-40 - Equalization director's affidavit attached to real estate list.
Sections 10-6-41, 10-6-42 - Repealed
Section 10-6-43 - Looseleaf records and card systems authorized--Validation of records previouslyused.
Section 10-6-44 - Delivery to boards of equalization of assessment books, lists, rolls and returns--Opento public inspection.
Section 10-6-45 - Repealed.
Sections 10-6-46, 10-6-47 - Repealed
Section 10-6-48 - Repealed.
Section 10-6-49 - Director of equalization to establish assessed valuation for property in school district.
Section 10-6-50 - Notice of assessment--Use of uniform information.
Section 10-6-51 - Counties not in compliance--Basis of request for and issuance of certificate ofcompliance.
Sections 10-6-52, 10-6-53 - Repealed
Section 10-6-54 - Classification for new structures or additions or renovations in redevelopmentneighborhood.
Section 10-6-55 - Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
Section 10-6-56 - Boundaries of redevelopment neighborhood.
Section 10-6-57 - Standards for redevelopment neighborhood property within municipality.
Sections 10-6-58 to 10-6-65 - Repealed
Section 10-6-66 - Classification of certain residential property.
Section 10-6-66.1 - Transferred.
Section 10-6-67 - Valuation of certain residential property.
Section 10-6-68 - Repealed.
Section 10-6-69 - Repealed.
Section 10-6-70 - Transferred.
Section 10-6-71 - Transferred.
Section 10-6-72 - Transferred.
Section 10-6-73 - Transferred.
Section 10-6-74 - Restrictions on using certain real property to value other real property--Exclusionfrom sales ratio study.
Section 10-6-75 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
Section 10-6-76 - Use of arms-length sales of nonagricultural and owner-occupied property to valueother real property.
Section 10-6-77 - Limitation on increase and decrease of taxable value of cropland.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-06

Section 10-6-1 - Definition of terms.
Section 10-6-1.1 - Mill levy defined--Substitution.
Section 10-6-1.2 - One mill defined--Substitution.
Section 10-6-1.3 - "Fair market value" and "full and true value" defined.
Section 10-6-1.4 - "Arms-length transaction" defined.
Section 10-6-2 - Period during which assessment made--Date of assessment.
Sections 10-6-2.1, 10-6-2.2 - Repealed
Section 10-6-3 - Repealed.
Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.
Section 10-6-4 - Information as to land becoming taxable for first time--Transmittal to countyofficials.
Section 10-6-5 - Repealed.
Section 10-6-6 - Repealed.
Section 10-6-7 - Repealed.
Section 10-6-8 - Statement of personal property required of taxpayers--Property and information tobe included.
Section 10-6-9 - Repealed.
Section 10-6-10 - Forms furnished by county commissioners--Affidavit attached to statement ofpersonal property--Signing in lieu of verification before notary public.
Sections 10-6-11 to 10-6-16 - Repealed
Section 10-6-17 - Repealed.
Section 10-6-18 - Repealed.
Section 10-6-19 - Repealed.
Section 10-6-20 - Penalty for intentional evasion, deceit or failure to list property.
Section 10-6-21 - False or fraudulent property statement--Intentional failure or refusal to deliver taxlist--Conversion of property to evade tax--Misdemeanor.
Section 10-6-22 - Prosecution of tax evaders--Disposition of fines.
Sections 10-6-23, 10-6-24 - Repealed
Section 10-6-25 - Examination of property by director or deputy--Inspection of records--Administrationof oaths.
Sections 10-6-25.1, 10-6-25.2 - Repealed
Sections 10-6-26, 10-6-27 - Repealed
Section 10-6-28 - Repealed.
Section 10-6-29 - Repealed.
Section 10-6-30 - Repealed.
Section 10-6-31 - Classification of property--Notation by director of equalization.
Section 10-6-31.1 - Agricultural land classified and taxed without regard to zoning.
Section 10-6-31.2 - Leased school lands classified separately.
Section 10-6-31.3 - Criteria for classification of land as agricultural.
Section 10-6-31.4 - Property tax freeze authorized for agricultural property of beginning farmer.
Section 10-6-31.5 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
Section 10-6-32 - Repealed.
Section 10-6-33 - Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
Section 10-6-33.1 - Repealed.
Section 10-6-33.2 - Determination of capacity to produce agricultural products--Sources of information.
Sections 10-6-33.3, 10-6-33.4 - Property not used for agriculture separately assessed. Repealed
Section 10-6-33.5 - Assessment, valuation, equalization, and taxation of school and endowment lands.
Section 10-6-33.6 - Repealed.
Section 10-6-33.7 - Classification of agricultural land in each county--Basis for soil valuation.
Section 10-6-33.8 - Minimum and maximum median sales to assessment ratio.
Section 10-6-33.9 - Maximum coefficient of dispersion--Necessity for certificate of compliance.
Section 10-6-33.10 - Repealed.
Section 10-6-33.11 - Repealed.
Section 10-6-33.12 - Distinction between agricultural and nonagricultural real property.
Section 10-6-33.13 - Promulgation of rules--Purposes.
Sections 10-6-33.14 to 10-6-33.20 - Repealed
Section 10-6-33.21 - Assessed value of inundated farmlands--Classification.
Section 10-6-33.22 - Request for special assessment for inundated farmland--Time limit--Description ofland.
Sections 10-6-33.23 to 10-6-33.27 - Repealed
Section 10-6-33.28 - Agricultural land to be assessed based on agricultural income value.
Section 10-6-33.29 - Database to determine agricultural income value.
Section 10-6-33.30 - Factors used for percentage of annual earning capacity.
Section 10-6-33.31 - Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
Section 10-6-33.32 - Division of land into categories.
Section 10-6-33.33 - Classification of buildings and structures.
Section 10-6-33.34 - Market value of agricultural land.
Section 10-6-33.35 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
Section 10-6-33.36 - Contract for collection of cash rent information.
Section 10-6-33.37 - Equalization of assessed valuation of cropland and noncropland.
Section 10-6-34 - Repealed.
Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.
Section 10-6-35 - Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
Section 10-6-35.1 - New industrial structures and additions specifically classified for tax purposes.
Section 10-6-35.2 - Discretionary formula for reduced taxation of new structures and additions--Partiallyconstructed structures.
Section 10-6-35.3 - Pollution standards to qualify for construction tax incentive.
Section 10-6-35.4 - Municipal adoption of reduction for new property.
Sections 10-6-35.5 to 10-6-35.7 - Repealed
Sections 10-6-35.8 to 10-6-35.18 - Repealed
Section 10-6-35.19 - Nonresidential property--Increased value due to reconstruction or renovation--Specialclassification.
Section 10-6-35.20 - Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
Section 10-6-35.21 - New nonresidential agricultural structures and additions specifically classified for taxpurposes.
Section 10-6-35.22 - New industrial or commercial structures, additions, renovation, or reconstructionspecifically classified for tax purposes.
Section 10-6-35.23 - Adoption of assessed value formula by governing board of improvement district.
Section 10-6-35.24 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-35.25 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-36 - Real property to be viewed--Entry of values for land, improvements and total.
Sections 10-6-36.1, 10-6-36.2 - Unrecorded improvements to real property--Notification of value to county auditor. Improvements to which provisions not applicable--Petition and hearing prior to notifi
Section 10-6-36.3 - Petition for reversal of director's decision--Notice and hearing.
Section 10-6-37 - Railroad and highway rights-of-way deducted in valuing land.
Section 10-6-38 - Real estate list included in assessment lists, rolls, and book--Contents.
Section 10-6-39 - Form for real estate list.
Section 10-6-40 - Equalization director's affidavit attached to real estate list.
Sections 10-6-41, 10-6-42 - Repealed
Section 10-6-43 - Looseleaf records and card systems authorized--Validation of records previouslyused.
Section 10-6-44 - Delivery to boards of equalization of assessment books, lists, rolls and returns--Opento public inspection.
Section 10-6-45 - Repealed.
Sections 10-6-46, 10-6-47 - Repealed
Section 10-6-48 - Repealed.
Section 10-6-49 - Director of equalization to establish assessed valuation for property in school district.
Section 10-6-50 - Notice of assessment--Use of uniform information.
Section 10-6-51 - Counties not in compliance--Basis of request for and issuance of certificate ofcompliance.
Sections 10-6-52, 10-6-53 - Repealed
Section 10-6-54 - Classification for new structures or additions or renovations in redevelopmentneighborhood.
Section 10-6-55 - Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
Section 10-6-56 - Boundaries of redevelopment neighborhood.
Section 10-6-57 - Standards for redevelopment neighborhood property within municipality.
Sections 10-6-58 to 10-6-65 - Repealed
Section 10-6-66 - Classification of certain residential property.
Section 10-6-66.1 - Transferred.
Section 10-6-67 - Valuation of certain residential property.
Section 10-6-68 - Repealed.
Section 10-6-69 - Repealed.
Section 10-6-70 - Transferred.
Section 10-6-71 - Transferred.
Section 10-6-72 - Transferred.
Section 10-6-73 - Transferred.
Section 10-6-74 - Restrictions on using certain real property to value other real property--Exclusionfrom sales ratio study.
Section 10-6-75 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
Section 10-6-76 - Use of arms-length sales of nonagricultural and owner-occupied property to valueother real property.
Section 10-6-77 - Limitation on increase and decrease of taxable value of cropland.

State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-06

Section 10-6-1 - Definition of terms.
Section 10-6-1.1 - Mill levy defined--Substitution.
Section 10-6-1.2 - One mill defined--Substitution.
Section 10-6-1.3 - "Fair market value" and "full and true value" defined.
Section 10-6-1.4 - "Arms-length transaction" defined.
Section 10-6-2 - Period during which assessment made--Date of assessment.
Sections 10-6-2.1, 10-6-2.2 - Repealed
Section 10-6-3 - Repealed.
Section 10-6-3.1 - Assessment date for leased school and endowment lands--Valuation date.
Section 10-6-4 - Information as to land becoming taxable for first time--Transmittal to countyofficials.
Section 10-6-5 - Repealed.
Section 10-6-6 - Repealed.
Section 10-6-7 - Repealed.
Section 10-6-8 - Statement of personal property required of taxpayers--Property and information tobe included.
Section 10-6-9 - Repealed.
Section 10-6-10 - Forms furnished by county commissioners--Affidavit attached to statement ofpersonal property--Signing in lieu of verification before notary public.
Sections 10-6-11 to 10-6-16 - Repealed
Section 10-6-17 - Repealed.
Section 10-6-18 - Repealed.
Section 10-6-19 - Repealed.
Section 10-6-20 - Penalty for intentional evasion, deceit or failure to list property.
Section 10-6-21 - False or fraudulent property statement--Intentional failure or refusal to deliver taxlist--Conversion of property to evade tax--Misdemeanor.
Section 10-6-22 - Prosecution of tax evaders--Disposition of fines.
Sections 10-6-23, 10-6-24 - Repealed
Section 10-6-25 - Examination of property by director or deputy--Inspection of records--Administrationof oaths.
Sections 10-6-25.1, 10-6-25.2 - Repealed
Sections 10-6-26, 10-6-27 - Repealed
Section 10-6-28 - Repealed.
Section 10-6-29 - Repealed.
Section 10-6-30 - Repealed.
Section 10-6-31 - Classification of property--Notation by director of equalization.
Section 10-6-31.1 - Agricultural land classified and taxed without regard to zoning.
Section 10-6-31.2 - Leased school lands classified separately.
Section 10-6-31.3 - Criteria for classification of land as agricultural.
Section 10-6-31.4 - Property tax freeze authorized for agricultural property of beginning farmer.
Section 10-6-31.5 - Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
Section 10-6-32 - Repealed.
Section 10-6-33 - Basis for determining valuation for tax purposes--Forced sale value not to be used--Cost, market and income approaches to appraisal considered.
Section 10-6-33.1 - Repealed.
Section 10-6-33.2 - Determination of capacity to produce agricultural products--Sources of information.
Sections 10-6-33.3, 10-6-33.4 - Property not used for agriculture separately assessed. Repealed
Section 10-6-33.5 - Assessment, valuation, equalization, and taxation of school and endowment lands.
Section 10-6-33.6 - Repealed.
Section 10-6-33.7 - Classification of agricultural land in each county--Basis for soil valuation.
Section 10-6-33.8 - Minimum and maximum median sales to assessment ratio.
Section 10-6-33.9 - Maximum coefficient of dispersion--Necessity for certificate of compliance.
Section 10-6-33.10 - Repealed.
Section 10-6-33.11 - Repealed.
Section 10-6-33.12 - Distinction between agricultural and nonagricultural real property.
Section 10-6-33.13 - Promulgation of rules--Purposes.
Sections 10-6-33.14 to 10-6-33.20 - Repealed
Section 10-6-33.21 - Assessed value of inundated farmlands--Classification.
Section 10-6-33.22 - Request for special assessment for inundated farmland--Time limit--Description ofland.
Sections 10-6-33.23 to 10-6-33.27 - Repealed
Section 10-6-33.28 - Agricultural land to be assessed based on agricultural income value.
Section 10-6-33.29 - Database to determine agricultural income value.
Section 10-6-33.30 - Factors used for percentage of annual earning capacity.
Section 10-6-33.31 - Director of equalization to be provided agricultural income value for county--Adjustment of assessed value.
Section 10-6-33.32 - Division of land into categories.
Section 10-6-33.33 - Classification of buildings and structures.
Section 10-6-33.34 - Market value of agricultural land.
Section 10-6-33.35 - Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
Section 10-6-33.36 - Contract for collection of cash rent information.
Section 10-6-33.37 - Equalization of assessed valuation of cropland and noncropland.
Section 10-6-34 - Repealed.
Section 10-6-34.1 - Centrally assessed operating property classified--Percentage of value at whichequalized.
Section 10-6-35 - Value of land excluding improvements determined--Value including improvements--Mines and quarries included.
Section 10-6-35.1 - New industrial structures and additions specifically classified for tax purposes.
Section 10-6-35.2 - Discretionary formula for reduced taxation of new structures and additions--Partiallyconstructed structures.
Section 10-6-35.3 - Pollution standards to qualify for construction tax incentive.
Section 10-6-35.4 - Municipal adoption of reduction for new property.
Sections 10-6-35.5 to 10-6-35.7 - Repealed
Sections 10-6-35.8 to 10-6-35.18 - Repealed
Section 10-6-35.19 - Nonresidential property--Increased value due to reconstruction or renovation--Specialclassification.
Section 10-6-35.20 - Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded.
Section 10-6-35.21 - New nonresidential agricultural structures and additions specifically classified for taxpurposes.
Section 10-6-35.22 - New industrial or commercial structures, additions, renovation, or reconstructionspecifically classified for tax purposes.
Section 10-6-35.23 - Adoption of assessed value formula by governing board of improvement district.
Section 10-6-35.24 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-35.25 - New commercial structures and additions specifically classified for tax purposes.
Section 10-6-36 - Real property to be viewed--Entry of values for land, improvements and total.
Sections 10-6-36.1, 10-6-36.2 - Unrecorded improvements to real property--Notification of value to county auditor. Improvements to which provisions not applicable--Petition and hearing prior to notifi
Section 10-6-36.3 - Petition for reversal of director's decision--Notice and hearing.
Section 10-6-37 - Railroad and highway rights-of-way deducted in valuing land.
Section 10-6-38 - Real estate list included in assessment lists, rolls, and book--Contents.
Section 10-6-39 - Form for real estate list.
Section 10-6-40 - Equalization director's affidavit attached to real estate list.
Sections 10-6-41, 10-6-42 - Repealed
Section 10-6-43 - Looseleaf records and card systems authorized--Validation of records previouslyused.
Section 10-6-44 - Delivery to boards of equalization of assessment books, lists, rolls and returns--Opento public inspection.
Section 10-6-45 - Repealed.
Sections 10-6-46, 10-6-47 - Repealed
Section 10-6-48 - Repealed.
Section 10-6-49 - Director of equalization to establish assessed valuation for property in school district.
Section 10-6-50 - Notice of assessment--Use of uniform information.
Section 10-6-51 - Counties not in compliance--Basis of request for and issuance of certificate ofcompliance.
Sections 10-6-52, 10-6-53 - Repealed
Section 10-6-54 - Classification for new structures or additions or renovations in redevelopmentneighborhood.
Section 10-6-55 - Adoption of formula for assessed value of structures classified pursuant to § 10-6-54.
Section 10-6-56 - Boundaries of redevelopment neighborhood.
Section 10-6-57 - Standards for redevelopment neighborhood property within municipality.
Sections 10-6-58 to 10-6-65 - Repealed
Section 10-6-66 - Classification of certain residential property.
Section 10-6-66.1 - Transferred.
Section 10-6-67 - Valuation of certain residential property.
Section 10-6-68 - Repealed.
Section 10-6-69 - Repealed.
Section 10-6-70 - Transferred.
Section 10-6-71 - Transferred.
Section 10-6-72 - Transferred.
Section 10-6-73 - Transferred.
Section 10-6-74 - Restrictions on using certain real property to value other real property--Exclusionfrom sales ratio study.
Section 10-6-75 - Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
Section 10-6-76 - Use of arms-length sales of nonagricultural and owner-occupied property to valueother real property.
Section 10-6-77 - Limitation on increase and decrease of taxable value of cropland.