Section 10-11-72 - Authority of consolidated board of equalization. - South Dakota Statutes

10-11-72. Authority of consolidated board of equalization. A consolidated board of equalization may:
(1) Make adjustments and corrections pursuant to § 10-11-61;
(2) Correct clerical errors of the assessment roll;
(3) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(4) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.

Source: SL 1996, ch 68, § 7.