Sections 10-21-31, 10-21-32 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing. Addition of improvements--Collection of taxes and interest owed--Amou - South Dakota Statutes

10-21-31. Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing. The county auditor, upon notification by the director of equalization of unreported improvements pursuant to § 10-6-36.1, shall notify the owner of such property that the improvements shall be added to the tax roll for each year that the improvements were made to the real property and that taxes and interest shall be due on such improvements from the first assessment date after such improvements were made. The notice shall describe the real property in general terms, describe the improvements to be added to the tax roll with their value, the years that such improvements shall be added to, specify the amount of tax and interest that shall be owed and inform the person when he shall appear before the auditor to show cause why such improvements should not be added to the tax roll. The notice shall be sent at least fifteen days before the hearing to the last known address of the owner of the real property.

Source: SL 1989, ch 85, § 2.