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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 03 - County Directors Of Equalization
§ 10-3-34 Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
Universal Citation: SD Codified L § 10-3-34 (2017)
10-3-34. Investigation of applications for reduction of value, abatement, and settlement--Recommendations. The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.
Source: SL 1957, ch 477, § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 42; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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