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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
- § 10-11-1 County auditor to add omitted property to assessment rolls.
- § 10-11-2 Correction of assessment rolls by addition of property and valuation.
- § 10-11-3 Notice to property owner or occupant to show cause before addition of property to assessment rolls.
- § 10-11-4 Addition of property and valuation after failure of owner to show cause against assessment.
- § 10-11-5 Addition of omitted tax to tax list_Certification to County Treasurer_Warrant for Collection_Evidence Filed by County Auditor .
- § 10-11-6 Notice mailed to taxpayer of addition of omitted property.
- § 10-11-7 Entry of omitted taxes on duplicate tax list--Collection.
- § 10-11-8 Power of state department to direct addition of omitted property--Procedure.
- § 10-11-9 Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
- § 10-11-10 Change of tax lists to correct error in computation or extension.
- § 10-11-11 Change of assessment and tax lists to add omitted property discovered by treasurer.
- § 10-11-12 Form of amendments to tax lists.
- § 10-11-13 Composition of local boards of equalization--Time and place of annual meeting.
- § 10-11-13.1 , 10-11-13.2. Repealed.
- § 10-11-14 Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.
- § 10-11-15 Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
- § 10-11-16 Appeal to local board of equalization--Notice of appeal.
- § 10-11-16.1 Appeals--Notice of decision by local board of equalization.
- § 10-11-17 Repealed.
- § 10-11-18 Repealed.
- § 10-11-19 Addition of omitted property by local board--Procedure for assessment.
- § 10-11-20 Notice to taxpayer before increase in assessment by local board.
- § 10-11-21 Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
- § 10-11-22 Right of appeal from local board to county board of equalization.
- § 10-11-23 Method of appeal to county board.
- § 10-11-24 Repealed.
- § 10-11-25 Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
- § 10-11-26 Powers of county board of equalization--Corrections--De novo appeals.
- § 10-11-26.1 Notice of decision by county board of equalization--Publication of minutes.
- § 10-11-27 Complaint to local board required before consideration by county board.
- § 10-11-28 Repealed.
- § 10-11-29 Addition of omitted property by county board--Procedure for assessment.
- § 10-11-30 Repealed.
- § 10-11-31 Changes in real property assessments not to create inequalities requiring complete reassessment.
- § 10-11-32 , 10-11-33. Repealed.
- § 10-11-34 Advance notice required before increase in individual assessment.
- § 10-11-35 Repealed.
- § 10-11-36 , 10-11-37. Repealed.
- § 10-11-38 , 10-11-39. Repealed.
- § 10-11-40 Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
- § 10-11-41 Correction of assessment lists to show changes by county board--Abstracts of lists.
- § 10-11-42 Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- § 10-11-42.1 Powers of secretary of revenue--De novo appeals.
- § 10-11-42.2 Notice of decision by Office of Hearing Examiners.
- § 10-11-42.3 Designated shareholder permitted to represent subchapter S corporation on appeal.
- § 10-11-43 Appeal from Office of Hearing Examiners to circuit court.
- § 10-11-44 Appeal from county board of equalization to circuit court.
- § 10-11-45 Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- § 10-11-45.1 Circuit court may award costs against unsuccessful appellant.
- § 10-11-46 Repealed.
- § 10-11-47 Assessments within equalization jurisdiction of secretary of revenue.
- § 10-11-48 Percentage changes by secretary of revenue in real property assessments within county.
- § 10-11-49 Repealed.
- § 10-11-50 Evidence required for percentage change in assessments--Rate of change not to be fractional.
- § 10-11-51 Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
- § 10-11-52 Assessments not invalidated by late transmittal of certificate.
- § 10-11-53 Correction of assessment lists to show changes made by state board--Fractional amounts.
- § 10-11-54 Directors of equalization to report data on assessed valuation and sales to state department.
- § 10-11-55 Annual studies by department of assessment to sales ratios.
- § 10-11-55.1 Repealed.
- § 10-11-56 Arms-length transactions included in departmental studies.
- § 10-11-56.5 Repealed.
- § 10-11-57 Assessed valuation used in application of studies to agricultural land.
- § 10-11-58 Computation of median level of assessment in each county.
- § 10-11-59 Computation of coefficient of dispersion for each county.
- § 10-11-60 Publication of findings from assessment to sales ratio studies.
- § 10-11-61 Repealed.
- § 10-11-62 Repealed.
- § 10-11-63 Definition of terms.
- § 10-11-64 Annual valuation of property within municipality.
- § 10-11-65 Appeal from assessment to sales ratio studies.
- § 10-11-66 Consolidated board of equalization authorized--Membership.
- § 10-11-67 Filing complaint with consolidated board.
- § 10-11-68 Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- § 10-11-69 Assessment of omitted property by consolidated board.
- § 10-11-70 Notice of raise in assessment by consolidated board.
- § 10-11-71 Voting on property valuation by consolidated board--Oath of board members--Annual session.
- § 10-11-72 Authority of consolidated board of equalization.
- § 10-11-73 Written notice of consolidated board decisions.
- § 10-11-74 Placement of omitted property on taxing district books by consolidated board.
- § 10-11-75 Reassessment of taxing district caused by consolidated board decision prohibited.
- § 10-11-76 Appeal of consolidated board of equalization's decision.
- § 10-11-77 Application of ยงยง 10-11-13 to 10-11-31.
- § 10-11-78 Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.
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