5-11-1. Certification by commissioner of school and endowment land lessees and acreage. The commissioner of school and public lands shall on or before June first of each year certify to the auditor of each county where school and endowment land exists a list of all school and endowment lands in the county, and name and […]
5-11-1.1. Forfeiture of lease for failure to pay tax–Collection procedures. Any person who has leased school and endowment lands shall forfeit that lease if that person fails to pay the tax levied upon the leased lands by November first of the year in which it is due and payable. If the tax remains delinquent, each […]
5-11-2. Computation of value of school lands in county and addition to tax base–Restricted purpose of addition to tax base. The county auditor of each county having within its boundaries school and endowment lands shall ascertain the average assessed valuation per acre of all taxable agricultural lands within the county, after the assessment of such […]
5-11-3. Computation of value of school lands within school districts–Addition to tax base. The county auditor of each county shall ascertain the average assessed valuation per acre of all taxable agricultural lands within the several school districts of his county, within the boundaries of which are school and endowment lands after the assessments of such […]
5-11-6. Distribution of payments in lieu of taxes. The county auditor shall distribute federal and state payments in lieu of tax proceeds in the same manner as taxes are distributed. Source: SL 1965, ch 256, §5; SL 1977, ch 47, §2; SL 1979, ch 33, §1.
5-11-8. Payments in lieu of taxes on land held by state institutions. In addition to the payments heretofore provided for in this chapter the equivalent of taxes shall be determined and paid in like manner on all lands exclusive of the structure thereon located outside of the corporate limits of municipalities and owned by the […]
