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 Repealed by SL 1977, ch 89, § 9.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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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