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SOUTH DAKOTA STATUTES AND CODES
Section 46A-7A-134 - Petition for reexamination of assessment.
46A-7A-134. Petition for reexamination of assessment. If, at any time after three years from filing of the original assessment roll, landowners liable for ten percent of the uncollected balance of the assessment file a petition so requesting, the board shall instruct the director of equalization to reexamine the apportionment and report to the board as provided in §§ 46A-7A-110 and 46A-7A-111.
Source: SL 1985, ch 360, § 134.
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