2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-44 Reassessment in circuit court on fraudulent or erroneous appraisement--Referee.

10-41-44. Reassessment in circuit court on fraudulent or erroneous appraisement--Referee. Within three years after the entry of an order or decree determining the value of an estate and assessing the tax thereon, the circuit court for the county where the estate was originally appraised may, upon a showing by the attorney general that such appraisement was fraudulently, collusively, inaccurately, or erroneously made, order a reappraisement. Such reappraisement shall be by a referee appointed by the court for that purpose, who shall proceed to ascertain the facts as a referee appointed in an action in court and shall report the same to the court, which upon such report shall reappraise the property of the estate and shall reassess the amount of tax due upon such estate from any person.

Source: SL 1915, ch 217, § 14; RC 1919, § 6850; SDC 1939, § 57.2324; SL 1987, ch 94.