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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-3 Notice to property owner or occupant to show cause before addition of property to assessment rolls.
Universal Citation: SD Codified L § 10-11-3 (2017)
10-11-3. Notice to property owner or occupant to show cause before addition of property to assessment rolls. If the person claiming to own the property referred to in § 10-11-2, or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, describing it in general terms, and requiring such person to appear before him at his office at a specified time within fifteen days after giving such notice, and to show cause, if any, why such property should not be added to the assessment rolls.
Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.
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