Section 46A-7-6 - List of apportionment, making by director of equalization, contents--Map of eachsubdivision, rate of apportionment--Copy filed with Department of Environment andNatural Resources. - South Dakota Statutes

46A-7-6. List of apportionment, making by director of equalization, contents--Map of each subdivision, rate of apportionment--Copy filed with Department of Environment and Natural Resources. The director of equalization shall make or cause to be made a list of such apportionment or distribution, which list shall contain a complete description of each subdivision or tract of land of such district, with the amount and rate per acre of such apportionment or distribution of cost and the name of the owners thereof; or he may prepare a map on a convenient scale showing each of such subdivisions or tracts with the rate per acre of such apportionment entered thereon. Where all lands on any map or section of a map are assessed at the same rate, a general statement to that effect shall be sufficient. Such list or map shall be made in duplicate, one of which shall be filed in the office of the Department of Environment and Natural Resources and the other shall remain in the office of the board of directors for public inspection.

Source: SDC 1939, § 61.0904; SL 1949, ch 435, § 1; SDCL, § 46-15-6.