The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6. The director shall note the neglect or refusal on the assessment roll opposite the name of any such person.
S.D. Codified Laws § 10-3-27
Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal
Applied in 1 court decision — leading case State v. Stip (1976)
Most recently applied in State v. Stip (November 1976)
Source: SL 1957, ch 477, § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37, § 36; SL 2021, ch 44, § 6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.