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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-72 Authority of consolidated board of equalization.
Universal Citation: SD Codified L § 10-11-72 (2017)
10-11-72. Authority of consolidated board of equalization. A consolidated board of equalization may:
(1) Make adjustments and corrections pursuant to § 10-11-61;
(2) Correct clerical errors of the assessment roll;
(3) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(4) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Source: SL 1996, ch 68, § 7.
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