Sections 10-6-36.1, 10-6-36.2 - Unrecorded improvements to real property--Notification of value to county auditor. Improvements to which provisions not applicable--Petition and hearing prior to notifi - South Dakota Statutes

10-6-36.1. Unrecorded improvements to real property--Notification of value to county auditor. If the director of equalization finds improvements to real property when assessing such property for tax purposes, and if the improvements are not recorded in the director's records for such property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of such improvements and the date when the improvements were added to the real property.

Source: SL 1989, ch 85, § 1.