Section 46A-7A-128 - Amendatory assessments. - South Dakota Statutes

46A-7A-128. Amendatory assessments. The board shall levy an amendatory assessment in the manner provided for original assessments if any of the following occurs:
(1) Any land within the district is omitted from any assessment roll;
(2) Land appears in the assessment roll, but is neither assessed nor stated not to be assessed; or
(3) A final judgment of a court has held that any assessment is invalid as to any part of the land assessed.
An amendatory assessment shall be based on a determination of the amount the original assessment on the land would have been, except for the omission or invalidity. Amendments made to the roll shall apply only to the parcels specified.

Source: SL 1985, ch 360, § 128.