STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

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 toassessment rolls.
• Section 10-11-4 - Addition of property and valuation after failure of owner to show cause againstassessment.
• Section 10-11-5 - Extension of omitted tax to tax list--Certification to county treasurer--Warrant forcollection--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, descriptionor 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.
• Sections 10-11-13.1, 10-11-13.2 - Repealed
• Section 10-11-14 - Quorum of a local board of equalization--Adjournment from day to day--Timeallowed to complete equalization--Participation by school board members.
• Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absenceof 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• Section 10-11-17 - Repealed.
• Section 10-11-18 - Repealed.
• 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 bycounty 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• Section 10-11-24 - Repealed.
• Section 10-11-25 - Composition of county board of equalization--Oath of office--Time, place andduration of meetings.
• Section 10-11-26 - Powers of county board of equalization--Corrections--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 - Repealed.
• Section 10-11-29 - Addition of omitted property by county board--Procedure for assessment.
• Section 10-11-30 - Repealed.
• Section 10-11-31 - Changes in real property assessments not to create inequalities requiring completereassessment.
• Sections 10-11-32, 10-11-33 - Repealed
• Section 10-11-34 - Advance notice required before increase in individual assessment.
• Section 10-11-35 - Repealed.
• Sections 10-11-36, 10-11-37 - Repealed. 10-11-38, 10-11-39. Repealed
• Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted toDepartment of Revenue and Regulation.
• 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 and regulation--De novo appeals.
• Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.
• 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 - Repealed.
• Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue and regulation.
• Section 10-11-48 - Percentage changes by secretary of revenue and regulation in real propertyassessments within county.
• Section 10-11-49 - Repealed.
• Section 10-11-50 - Evidence required for percentage change in assessments--Rate of change not to befractional.
• Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenueand regulation--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--Fractionalamounts.
• Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to statedepartment.
• Section 10-11-55 - Annual studies by department of assessment to sales ratios.
• Section 10-11-55.1 - Repealed.
• Section 10-11-56 - Arms-length transactions included in departmental studies.
• Section 10-11-56.5 - Repealed.
• Section 10-11-57 - Assessed valuation used in application of studies to agricultural land.
• 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 - Repealed.
• Section 10-11-62 - Repealed.
• 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 - Authority of consolidated board of equalization.
• Section 10-11-73 - Written notice of consolidated board decisions.
• Sections 10-11-74, 10-11-75 - Placement of omitted property on taxing district books by consolidated board. 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.