S.D. Codified Laws § 10-11-26

Powers of county board of equalization--De novo appeals

Applied in 4 court decisions — leading case Lick v. Dahl (1979)

Most recently applied in Pirmantgen v. Roberts County, South Dakota (January 2021)

Source: SL 1897, ch 28, § 41; SL 1901, ch 52, § 1; RPolC 1903, § 2107; RC 1919, § 6732; SDC 1939, § 57.0409; SL 1992, ch 80, § 110; SL 1993, ch 86, § 16; SL 1994, ch 74, § 6; SL…

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A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:

(1) Correct clerical errors of the assessment roll;

(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and

(3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.

Appeals to the county board of equalization shall be heard de novo.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.