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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 01 - Department Of Revenue
§ 10-1-21 Order by secretary for reassessment of property in district.
Universal Citation: SD Codified L § 10-1-21 (2017)
10-1-21. Order by secretary for reassessment of property in district. The secretary of revenue may order the reassessment of real property of any class in any assessment district if, in the judgment of the secretary, such reassessment is advisable or necessary in order to ensure that all classes of property in the assessment district are assessed in compliance with law. For that purpose, the secretary may require the director of equalization making the assessment to make the reassessment.
Source: SDC 1939, § 57.0101 (12); SL 1989, ch 82, § 41; SL 1992, ch 80, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 7; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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