A consolidated board of equalization may hear individual valuation, classification, and assessment questions of owners who have appealed to the consolidated board of equalization, and may make adjustments and corrections in the assessment roll.
S.D. Codified Laws § 10-11-68
Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll
Source: SL 1996, ch 68, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.