Sections 46A-7A-129, 46A-7A-130 - Reapportionment of assessment on subdivided parcel. Assessment of land on inclusion in district - South Dakota Statutes

46A-7A-129. Reapportionment of assessment on subdivided parcel. If any tract of land on which any assessment has been levied is subdivided into smaller parcels, the board, upon its own motion or upon written application signed by a holder of title within the subdivided tract, after a hearing noticed and held as provided in §§ 46A-7A-112 and 46A-7A-113, shall reapportion the assessment upon that tract to charge each of the smaller parcels with a just portion of the assessment. Such reapportionment shall be entered in the minutes of the board and shall be final after entry. The board shall file with the auditor of any county in which any portion of the tract affected is situated any amendatory or reapportioned assessments relating to land in that county.

Source: SL 1985, ch 360, § 129.