SB 70 reorganizes how South Dakota defines key terms used in property tax assessment, removing outdated definitions of "credit" and "money" while clarifying what counts as a "tract" or "parcel" of land for tax purposes. The bill also eliminates a separate section of tax law (10-6-1.4) and adds a definition for "Director" as the county's director of equalization. These changes streamline the property tax assessment rules without changing how properties are actually taxed.
Signed by the Governor S.J. 494
Delivered to the Governor S.J. 468
Signed by the Speaker H.J. 541
Signed by the President S.J. 445
House of Representatives Do Pass Passed, YEAS 62, NAYS 4. H.J. 488
Taxation Do Pass Passed, YEAS 7, NAYS 2.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 238
First Reading House H.J. 166
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 136
Taxation Certified uncontested, placed on consent S.J. 1
Taxation Do Pass Passed, YEAS 6, NAYS 0. S.J. 1
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 18
Kirk Chaffee
Prime sponsor · Rep.
R
Mary Duvall
Prime sponsor · Sen.
R
Cosponsors
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass