Changes to Existing Law

. 10-10-13. Time for taking appeal. Any appeal under §§ 10-10-11 and 10-10-12 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.

. 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) Make adjustments and corrections pursuant to § 10-11-61; (2) Correct clerical errors of the assessment roll; (3)(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (4)(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.

. 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(4) 10-11-26(3).

. 10-11-72. Consolidated board authority. A consolidated board of equalization may: (1) Make adjustments and corrections pursuant to § 10-11-61; (2) Correct clerical errors of the assessment roll; (3)(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (4)(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.

. 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 chapters chapter 27B-4 and 27B-9; (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; 33 Catchlines are not law. (§ 2-16-13.1) (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; (29) For hospital wards pursuant to § 34-8-23; (30) For aid to city hospitals pursuant to chapter 34-9; (31) For ambulance service pursuant to § 34-11-1; (32) For fire protection pursuant to chapter 34-31; (33) For conservation districts pursuant to §§ 38-8-49.1, 38-8-55, 38-8-56, and 38-8- 57; (34) For weed and pest control pursuant to §§ 38-22-24 and 38-22-26; (35) For animal damage control pursuant to § 40-36-11; (36) For cooperative parks pursuant to §§ 42-2-10 and 42-2-11; (37) For recreation systems pursuant to chapter 42-2; (38) For activities of the elderly pursuant to §§ 42-2-6 and 42-2-7; (39) For geological survey pursuant to § 45-2-3; (40) For flood control pursuant to §§ 7-18-14, 7-18-15, and 46A-14-71; (41) For safety programs pursuant to § 7-18-13; 35 Catchlines are not law. (§ 2-16-13.1) (42) For airports pursuant to chapter 50-7; (43) For emergencies and disasters pursuant to chapter 34-48A; (44) For Memorial Day expense pursuant to § 7-8-24; (45) For the fiscal and managerial affairs of the county pursuant to § 7-8-20; (46) For extension services pursuant to §§ 13-54-8 to 13-54-13, inclusive.

. 10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property. If any public utility company, subject to taxation under any of chapters pursuant to chapter 10-28, 10-32, 10-33, 10-34, and or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever such special assessment shall become delinquent, shall collect the same by seizure of engines, cars, rolling stock, and any personal property of such company, in an amount sufficient to pay such special assessment, with accrued penalty and interest and all accrued costs, wherever the same may be found in the county or counties in which such special assessment may have been made and levied, and shall immediately proceed to advertise the same for sale in three public places in the county, or by advertisement in one of the newspapers published in the county where such property is taken, for a period of at least ten days before such sale, stating the time when and place where such property will be sold.

. 10-38-5. False statement in utility report--Petty offense. It is a petty offense for a any public utility which that is required by chapters 10- 28, 10-32, 10-33, 10-34, and or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.

. 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 §§ 10-6-33.2 and 10-6-33.7 § 10-6-33.32 to determine the assessed value of the acreage inundated and not farmable.

. 10-6-33.32. Soil classification--Land categorization--Director adjustments. Agricultural land shall be divided by the director of equalization into categories, including cropland and noncropland. Each category shall be divided into classes based on soil classification standards developed by the United States Department of Agriculture Natural Resources Conservation ServiceAll soils shall be divided into classes based on soil 27 Catchlines are not law. (§ 2-16-13.1) 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.

. 31-13-36. Township assumption of cost--Referendum. If it is deemed expedient for the township to assume and pay any portion of the cost of the improvement, the resolution may so provide, or the portion to be assumed may be provided by a subsequent resolution, subject to the right of referendum on such resolution, pursuant to the procedure set forth in §§ 31-3-14 to 31-3-16, inclusive § 31- 3-14.

. 31-13-41. Waiting period before actions on improvement--Ratification of prior actions. After twenty days from the adoption and publication of the resolution referred to in § 31-13-40, unless the referendum be invoked, pursuant to §§ 31-3-14 to 31-3-16, 33 Catchlines are not law. (§ 2-16-13.1) inclusive, § 31-3-14, or unless a written protest shall have has been filed with the township clerk and signed by the owners of more than fifty-five percent of the frontage of property liable to assessment, the board of supervisors may cause the improvement to be made, may contract therefor, and may levy and collect special assessments therefor as provided in this chapter. Any proceedings taken prior to the adoption of the resolution shall be deemed ratified.

. 31-20-6. Consideration--Amount necessary for redemption--Distribution by county auditor--Distribution pro rata. In case the county sells right-of-way to the state pursuant to § 31-20-5 any consideration received therefor shall be distributed as follows: The county auditor shall ascertain the amount that would have been required to redeem said parcel from the tax sale under §§ 10-24-9 to 10-24-15, inclusive, § 10-24-5 if said sale tax certificate had been subject to partial redemption redeemed. If the sale price received from said sale shall equal or exceed the amount required to redeem said parcel from said sale the auditor shall pay to various taxing districts their share of said money in no case exceeding the sum they would have received if same had been redeemed and the balance of the consideration, if any, shall be paid into the county general fund. If the sale price received for said parcel shall be less than the amount required to redeem the amount received shall be divided among the taxing districts pro rata as their interests may appear.

. 7-8-38. County revenues--Economic development. Notwithstanding the provisions of §§ 10-13-14, 10-13-15, and 10-13-17, the The board of county commissioners may, by resolution, allocate up to twenty percent of the revenue a county receives pursuant to §§ 10-13-11 to 10-13-21, inclusive, for economic development within such the county.

. 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 §§ 7-18-11 and 7-18-12 § 7-18-12, or any amendments thereto or similar laws hereafter enacted, for tourist, educational, and recreational activities.