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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 03 - County Directors Of Equalization
§ 10-3-24 Addition of omitted property to assessment rolls.
Universal Citation: SD Codified L § 10-3-24 (2017)
10-3-24. Addition of omitted property to assessment rolls. The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36. The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.
Source: SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.
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