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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 01 - Department Of Revenue
§ 10-1-24 Placement of omitted property on assessment rolls.
Universal Citation: SD Codified L § 10-1-24 (2017)
10-1-24. Placement of omitted property on assessment rolls. The secretary of revenue shall require county auditors to place upon the assessment rolls property that is discovered to have for any reason, in whole or in part, escaped assessment and taxation in the current or previous years.
Source: SDC 1939, § 57.0101 (11); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 10; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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