There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 11 — Equalization, Review And Correction Of Assessments
- 10-11-1 — County auditor to add omitted property to assessment rolls.
- 10-11-2 — Correction of assessment rolls by addition of property and valuation.
- 10-11-3 — Notice to property owner or occupant to show cause before addition of property toassessment rolls.
- 10-11-4 — Addition of property and valuation after failure of owner to show cause againstassessment.
- 10-11-5 — Extension of omitted tax to tax list--Certification to county treasurer--Warrant forcollection--Evidence filed by county auditor.
- 10-11-6 — Notice mailed to taxpayer of addition of omitted property.
- 10-11-7 — Entry of omitted taxes on duplicate tax list--Collection.
- 10-11-8 — Power of state department to direct addition of omitted property--Procedure.
- 10-11-9 — Change of assessment roll or tax list to correct error in name of taxpayer, descriptionor quantity of real property.
- 10-11-10 — Change of tax lists to correct error in computation or extension.
- 10-11-11 — Change of assessment and tax lists to add omitted property discovered by treasurer.
- 10-11-12 — Form of amendments to tax lists.
- 10-11-13 — Composition of local boards of equalization--Time and place of annual meeting.
- 10-11-13.1 — , 10-11-13.2. Repealed.
- 10-11-14 — Quorum of a local board of equalization--Adjournment from day to day--Timeallowed to complete equalization--Participation by school board members.
- 10-11-15 — Clerk of local equalization board--Minutes--Form of action--Adjournment in absenceof quorum.
- 10-11-16 — Appeal to local board of equalization--Notice of appeal.
- 10-11-16.1 — Appeals--Notice of decision by local board of equalization.
- 10-11-17 — Repealed.
- 10-11-18 — Repealed.
- 10-11-19 — Addition of omitted property by local board--Procedure for assessment.
- 10-11-20 — Notice to taxpayer before increase in assessment by local board.
- 10-11-21 — Delivery of equalized assessment roll to director of equalization--Acceptance bycounty commissioners.
- 10-11-22 — Right of appeal from local board to county board of equalization.
- 10-11-23 — Method of appeal to county board.
- 10-11-24 — Repealed.
- 10-11-25 — Composition of county board of equalization--Oath of office--Time, place andduration of meetings.
- 10-11-26 — Powers of county board of equalization--Corrections--De novo appeals.
- 10-11-26.1 — Notice of decision by county board of equalization--Publication of minutes.
- 10-11-27 — Complaint to local board required before consideration by county board.
- 10-11-28 — Repealed.
- 10-11-29 — Addition of omitted property by county board--Procedure for assessment.
- 10-11-30 — Repealed.
- 10-11-31 — Changes in real property assessments not to create inequalities requiring completereassessment.
- 10-11-32 — , 10-11-33. Repealed.
- 10-11-34 — Advance notice required before increase in individual assessment.
- 10-11-35 — Repealed.
- 10-11-36 — , 10-11-37. Repealed.
- 10-11-38 — , 10-11-39. Repealed.
- 10-11-40 — Record of county board proceedings maintained by auditor--Copy transmitted toDepartment of Revenue and Regulation.
- 10-11-41 — Correction of assessment lists to show changes by county board--Abstracts of lists.
- 10-11-42 — Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- 10-11-42.1 — Powers of secretary of revenue and regulation--De novo appeals.
- 10-11-42.2 — Notice of decision by Office of Hearing Examiners.
- 10-11-43 — Appeal from Office of Hearing Examiners to circuit court.
- 10-11-44 — Appeal from county board of equalization to circuit court.
- 10-11-45 — Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- 10-11-45.1 — Circuit court may award costs against unsuccessful appellant.
- 10-11-46 — Repealed.
- 10-11-47 — Assessments within equalization jurisdiction of secretary of revenue and regulation.
- 10-11-48 — Percentage changes by secretary of revenue and regulation in real propertyassessments within county.
- 10-11-49 — Repealed.
- 10-11-50 — Evidence required for percentage change in assessments--Rate of change not to befractional.
- 10-11-51 — Certification to county auditors of percentage changes made by secretary of revenueand regulation--State levy certified.
- 10-11-52 — Assessments not invalidated by late transmittal of certificate.
- 10-11-53 — Correction of assessment lists to show changes made by state board--Fractionalamounts.
- 10-11-54 — Directors of equalization to report data on assessed valuation and sales to statedepartment.
- 10-11-55 — Annual studies by department of assessment to sales ratios.
- 10-11-55.1 — Repealed.
- 10-11-56 — Arms-length transactions included in departmental studies.
- 10-11-56.5 — Repealed.
- 10-11-57 — Assessed valuation used in application of studies to agricultural land.
- 10-11-58 — Computation of median level of assessment in each county.
- 10-11-59 — Computation of coefficient of dispersion for each county.
- 10-11-60 — Publication of findings from assessment to sales ratio studies.
- 10-11-61 — Repealed.
- 10-11-62 — Repealed.
- 10-11-63 — Definition of terms.
- 10-11-64 — Annual valuation of property within municipality.
- 10-11-65 — Appeal from assessment to sales ratio studies.
- 10-11-66 — Consolidated board of equalization authorized--Membership.
- 10-11-67 — Filing complaint with consolidated board.
- 10-11-68 — Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- 10-11-69 — Assessment of omitted property by consolidated board.
- 10-11-70 — Notice of raise in assessment by consolidated board.
- 10-11-71 — Voting on property valuation by consolidated board--Oath of board members--Annual session.
- 10-11-72 — Authority of consolidated board of equalization.
- 10-11-73 — Written notice of consolidated board decisions.
- 10-11-74 — Placement of omitted property on taxing district books by consolidated board.
- 10-11-75 — Reassessment of taxing district caused by consolidated board decision prohibited.
- 10-11-76 — Appeal of consolidated board of equalization's decision.
- 10-11-77 — Application of §§ 10-11-13 to 10-11-31.
- 10-11-78 — Supreme Court may award attorney fees against unsuccessful appellant--Motion andstatement of costs.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.