Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.
S.D. Codified Laws § 10-10-9
Changes in classification and valuation--Notice to taxpayers
Applied in 1 court decision — leading case Heikes v. Clay County (1995)
Most recently applied in Heikes v. Clay County (January 1995)
Source: SL 1931, ch 255, § 5; SDC 1939, § 57.0415.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.