Section 46A-7A-138 - State Adjustment Board proceedings, findings and report--Confirmation or modificationof roll--Notice to county officials. - South Dakota Statutes

46A-7A-138. State Adjustment Board proceedings, findings and report--Confirmation or modification of roll--Notice to county officials. Any State Adjustment Board shall examine the objection and any modification that a board has made in the roll and may hold hearings on the objection as necessary. If any State Adjustment Board finds that an objection is without merit, it shall so report to the state board and the board and the amended roll as certified by the district board is confirmed as valid. The state board shall so notify the county officials. If any State Adjustment Board finds that an objection has merit, it shall order the board to modify or amend the assessment to protect the interest of the objector. The State Adjustment Board may assist or advise the director of equalization and the board in making such modifications or adjustments. Upon completion of a modified roll, the State Adjustment Board shall report to the state board, the board, and other parties its approval of the modified roll. The board shall adopt the modified roll and transmit copies to county officials as provided in § 46A-7A-135. The state board shall advise the county officials of the validity of the modified roll. Appeal may be taken as provided for contested cases in chapter 1-26.

Source: SL 1985, ch 360, § 138.