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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-6 Notice mailed to taxpayer of addition of omitted property.
Universal Citation: SD Codified L § 10-11-6 (2017)
10-11-6. Notice mailed to taxpayer of addition of omitted property. The county auditor so entering such omitted property for taxation shall, at the time of entering the same on the tax rolls, deposit in the United States mails, properly addressed to the taxpayer against whom the assessment is made, a notice of said assessment.
Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.
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