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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-8 Power of state department to direct addition of omitted property--Procedure.
Universal Citation: SD Codified L § 10-11-8 (2017)
10-11-8. Power of state department to direct addition of omitted property--Procedure. Nothing in §§ 10-11-2 to 10-11-7, inclusive, shall in any manner deprive the Department of Revenue or its proper official of the right to require county auditors to place upon the assessment rolls omitted property which may have escaped assessment and taxation in the current or previous years, and in which event the procedure prescribed in said sections shall be followed by the county auditor upon receiving proper information and order from the secretary of revenue.
Source: SDC 1939, § 57.0346; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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