Section 46A-7A-133 - Reapportionment of uncalled balance of assessment--Grounds--Procedure. - South Dakota Statutes

46A-7A-133. Reapportionment of uncalled balance of assessment--Grounds--Procedure. At any time after filing of the roll as provided in § 46A-7A-111, the board may instruct the director of equalization to reexamine the apportionment of benefits and report to the board concerning any discrepancies between the original apportionment and the actual benefits now accruing to various tracts of land. If the board finds that sufficiently substantial discrepancies exist to require a reapportionment of the uncalled balance of the assessment, the board by resolution shall instruct the director of equalization to prepare an amended roll apportioning the uncalled balance of the total benefit assessment. The procedures and requirements of §§ 46A-7A-110 to 46A-7A-115, inclusive, shall be followed in establishing such reapportionment.

Source: SL 1985, ch 360, § 133.