Agricultural Extension Service, South Dakota State College
Property taxes in South Dakota have been a public issue almost since settlers brought taxing ideas with them during the early settlement period. The amount of the property tax bill and the way it is charged against property owners has long been a point of contention. Over the years, many of these earlier tax ideas have become obsolete for a semi-arid, thinly populated area.
Robinson, Joshua and Bender, Lyle, "Improving Property Tax Assessments in South Dakota" (1958). SDSU Extension Circulars. 661.