State of South Dakota

South Dakota Legislature

2012 Session Subject Index

Assessment

Bill Title
HB 1003 revise the limitation on the increases and decreases that may be made to the total taxable value of cropland and noncropland.
HB 1154 revise certain provisions concerning the construction of roads outside the road district.
HB 1156 revise procedures and requirements relating to special assessments and the financing of local improvements.
HB 1237 assess agricultural land based on its actual use.
HB 1240 separately classify, assess, and tax agricultural land that is leased for certain purposes that restrict the use of the land.
SB 91 allow shareholders of corporations to represent corporations in property tax appeals at the Office of Hearing Examiners.
SB 96 provide the assessment and payment of taxes on certain school and endowment mineral rights leases.