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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 11 - Equalization, Review And Correction Of Assessments
- Section 10-11-1 - County auditor to add omitted property to assessment rolls.
- Section 10-11-2 - Correction of assessment rolls by addition of property and valuation.
- Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property to assessment rolls.
- Section 10-11-4 - Addition of property and valuation after failure of owner to show cause against assessment.
- Section 10-11-5 - Addition of omitted tax to tax list_Certification to County Treasurer_Warrant for Collection_Evidence Filed by County Auditor.
- Section 10-11-6 - Notice mailed to taxpayer of addition of omitted property.
- Section 10-11-7 - Entry of omitted taxes on duplicate tax list--Collection.
- Section 10-11-8 - Power of state department to direct addition of omitted property--Procedure.
- Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
- Section 10-11-10 - Change of tax lists to correct error in computation or extension.
- Section 10-11-11 - Change of assessment and tax lists to add omitted property discovered by treasurer.
- Section 10-11-12 - Form of amendments to tax lists.
- Section 10-11-13 - Composition of local boards of equalization--Time and place of annual meeting.
- Section 10-11-13.1 - 10-11-13.1, 10-11-13.2.Repealed by SL 1977, ch 89, §9.
- Section 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.
- Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
- Section 10-11-16 - Appeal to local board of equalization--Notice of appeal.
- Section 10-11-16.1 - Appeals--Notice of decision by local board of equalization.
- Section 10-11-17 - 10-11-17.Repealed by SL 1993, ch 86, §9.
- Section 10-11-18 - 10-11-18.Repealed by SL 1992, ch 80, §108.
- Section 10-11-19 - Addition of omitted property by local board--Procedure for assessment.
- Section 10-11-20 - Notice to taxpayer before increase in assessment by local board.
- Section 10-11-21 - Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
- Section 10-11-22 - Right of appeal from local board to county board of equalization.
- Section 10-11-23 - Method of appeal to county board.
- Section 10-11-24 - 10-11-24.Repealed by SL 1993, ch 86, §14.
- Section 10-11-25 - Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
- Section 10-11-26 - Powers of county board of equalization--De novo appeals.
- Section 10-11-26.1 - Notice of decision by county board of equalization--Publication of minutes.
- Section 10-11-27 - Complaint to local board required before consideration by county board.
- Section 10-11-28 - 10-11-28.Repealed by SL 1993, ch 86, §18.
- Section 10-11-29 - Addition of omitted property by county board--Procedure for assessment.
- Section 10-11-30 - 10-11-30.Repealed by SL 1993, ch 86, §20.
- Section 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment.
- Section 10-11-32 - 10-11-32, 10-11-33.Repealed by SL 1993, ch 86, §§21, 22.
- Section 10-11-34 - Increase in individual assessment--Advance notice required.
- Section 10-11-35 - 10-11-35.Repealed by SL 1993, ch 86, §24.
- Section 10-11-36 - 10-11-36, 10-11-37.Repealed by SL 1992, ch 80, §§114, 115.
- Section 10-11-38 - 10-11-38, 10-11-39.Repealed by SL 1982, ch 28, §§26, 27.
- Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
- Section 10-11-41 - Correction of assessment lists to show changes by county board--Abstracts of lists.
- Section 10-11-42 - Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- Section 10-11-42.1 - Powers of secretary of revenue--De novo appeals.
- Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.
- Section 10-11-42.3 - Designated shareholder permitted to represent subchapter S corporation on appeal.
- Section 10-11-43 - Appeal from Office of Hearing Examiners to circuit court.
- Section 10-11-44 - Appeal from county board of equalization to circuit court.
- Section 10-11-45 - Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.
- Section 10-11-46 - 10-11-46.Repealed by SL 1994, ch 73, §19.
- Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue.
- Section 10-11-48 - Percentage changes by secretary of revenue in real property assessments within county.
- Section 10-11-49 - 10-11-49.Repealed by SL 1992, ch 80, §117.
- Section 10-11-50 - Evidence required for percentage change in assessments--Rate of change not to be fractional.
- Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
- Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.
- Section 10-11-53 - Correction of assessment lists to show changes made by state board--Fractional amounts.
- Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to state department.
- Section 10-11-55 - Annual studies by department of assessment to sales ratios.
- Section 10-11-55.1 - 10-11-55.1.Repealed by SL 1992, ch 83, §2.
- Section 10-11-56 - Arms-length transactions included in departmental studies.
- Section 10-11-56.5 - 10-11-56.5.Repealed by SL 2000, ch 42, §23.
- Section 10-11-57 - Repealed
- Section 10-11-58 - Computation of median level of assessment in each county.
- Section 10-11-59 - Computation of coefficient of dispersion for each county.
- Section 10-11-60 - Publication of findings from assessment to sales ratio studies.
- Section 10-11-61 - 10-11-61.Repealed by SL 1995, ch 57, §41.
- Section 10-11-62 - 10-11-62.Repealed by SL 1993, ch 86, §33.
- Section 10-11-63 - Definition of terms.
- Section 10-11-64 - Annual valuation of property within municipality.
- Section 10-11-65 - Appeal from assessment to sales ratio studies.
- Section 10-11-66 - Consolidated board of equalization authorized--Membership.
- Section 10-11-67 - Filing complaint with consolidated board.
- Section 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- Section 10-11-69 - Assessment of omitted property by consolidated board.
- Section 10-11-70 - Notice of raise in assessment by consolidated board.
- Section 10-11-71 - Voting on property valuation by consolidated board--Oath of board members--Annual session.
- Section 10-11-72 - Consolidated board authority.
- Section 10-11-73 - Written notice of consolidated board decisions.
- Section 10-11-74 - Placement of omitted property on taxing district books by consolidated board.
- Section 10-11-75 - Reassessment of taxing district caused by consolidated board decision prohibited.
- Section 10-11-76 - Appeal of consolidated board of equalization's decision.
- Section 10-11-77 - Application of §§ 10-11-13 to 10-11-31.
- Section 10-11-78 - Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.
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