2015 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 10 - Classification And Valuation Of Real Estate
§ 10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
10-10-15. Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
If a majority of the votes cast at such special election upon the question stated in § 10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source: SL 1911, ch 240, § 1; RC 1919, § 6052; SL 1923, ch 293; SDC 1939, § 58.0204; SL 1974, ch 282, § 3; SL 1989, ch. 82, § 41.
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