Agricultural Economics Department
The period covered in statistically portraying changes in South Dakota's finances starts with 1915, and it has been carried down as close to the present as the publication of the Division of Taxation reports will permit. 1915 has been selected as the base year for the calculation of the jndex numbers and tax tables because previous changes in the state's tax laws had permitted the departure from partial valuation to "full valuation" of all property, and also because of some difficulty in interpreting the record previous to that year. In several of the following tables and figures, little or no attempt has been made at explaining specifically increases or decreases in either valuations or taxes, for the increases and decreases are extremely variable in character and, year by year, are influenced by a host of economic variables. Anything more than to point out change or to make some general comment concerning them is practically impossible. The tables reflect the economic events occurring within the state, and these events vary somewhat from the national situation due to economic and physical causation peculiar to this region. Locally and nationally, this series of years covers two of our greatest periods of inflation, each followed immediately by a severe depression.
South Dakota property tax reform
South Dakota Experiment Station, South Dakota State College of Agriculture and Mechanical Arts
Westbrook, R.B., "An Analysis of General Property Tax Trends in South Dakota with Suggestions for Administrative Reform" (1935). Research Bulletins of the South Dakota Agricultural Experiment Station (1887-2011). 292.