Section 10-11-8 - Power of state department to direct addition of omitted property--Procedure. - South Dakota Statutes

10-11-8. Power of state department to direct addition of omitted property--Procedure. Nothing in §§ 10-11-2 to 10-11-7, inclusive, shall in any manner deprive the Department of Revenue and Regulation or its proper official of the right to require county auditors to place upon the assessment rolls omitted property which may have escaped assessment and taxation in the current or previous years, and in which event the procedure prescribed in said sections shall be followed by the county auditor upon receiving proper information and order from the secretary of revenue and regulation.

Source: SDC 1939, § 57.0346; SL 2003, ch 272, § 82.