Chapter
EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
- S.D. Codified Laws § 10-11-1— County auditor to add omitted property to assessment rolls
- S.D. Codified Laws § 10-11-2— Correction of assessment rolls by addition of property and valuation
- S.D. Codified Laws § 10-11-3— Notice to property owner or occupant to show cause before addition of property to assessment rolls
- S.D. Codified Laws § 10-11-4— Addition of property and valuation after failure of owner to show cause against assessment
- S.D. Codified Laws § 10-11-5— Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor
- S.D. Codified Laws § 10-11-6— Notice mailed to taxpayer of addition of omitted property
- S.D. Codified Laws § 10-11-7— Entry of omitted taxes on duplicate tax list--Collection
- S.D. Codified Laws § 10-11-8— Power of state department to direct addition of omitted property--Procedure
- S.D. Codified Laws § 10-11-9— Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property
- S.D. Codified Laws § 10-11-10— Change of tax lists to correct error in computation or extension
- S.D. Codified Laws § 10-11-11— Change of assessment and tax lists to add omitted property discovered by treasurer
- S.D. Codified Laws § 10-11-12— Form of amendments to tax lists
- S.D. Codified Laws § 10-11-13— Composition of local boards of equalization--Time and place of annual meeting
- S.D. Codified Laws § 10-11-13.1— 10-11-13.1, 10-11-13.2. Repealed by SL 1977, ch 89, § 9
- S.D. Codified Laws § 10-11-14— Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members
- S.D. Codified Laws § 10-11-15— Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum
- S.D. Codified Laws § 10-11-16— Appeal to local board of equalization--Notice of appeal
- S.D. Codified Laws § 10-11-16.1— Appeals--Notice of decision by local board of equalization
- S.D. Codified Laws § 10-11-17— 10-11-17. Repealed by SL 1993, ch 86, § 9
- S.D. Codified Laws § 10-11-18— 10-11-18. Repealed by SL 1992, ch 80, § 108
- S.D. Codified Laws § 10-11-19— Addition of omitted property by local board--Procedure for assessment
- S.D. Codified Laws § 10-11-20— Notice to taxpayer before increase in assessment by local board
- S.D. Codified Laws § 10-11-21— Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners
- S.D. Codified Laws § 10-11-22— Right of appeal from local board to county board of equalization
- S.D. Codified Laws § 10-11-23— Method of appeal to county board
- S.D. Codified Laws § 10-11-24— 10-11-24. Repealed by SL 1993, ch 86, § 14
- S.D. Codified Laws § 10-11-25— Composition of county board of equalization--Oath of office--Time, place and duration of meetings
- S.D. Codified Laws § 10-11-26— Powers of county board of equalization--De novo appeals
- S.D. Codified Laws § 10-11-26.1— Notice of decision by county board of equalization--Publication of minutes
- S.D. Codified Laws § 10-11-27— Complaint to local board required before consideration by county board
- S.D. Codified Laws § 10-11-28— 10-11-28. Repealed by SL 1993, ch 86, § 18
- S.D. Codified Laws § 10-11-29— Addition of omitted property by county board--Procedure for assessment
- S.D. Codified Laws § 10-11-30— 10-11-30. Repealed by SL 1993, ch 86, § 20
- S.D. Codified Laws § 10-11-31— Changes in real property assessments not to create inequalities requiring complete reassessment
- S.D. Codified Laws § 10-11-32— 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
- S.D. Codified Laws § 10-11-34— Increase in individual assessment--Advance notice required
- S.D. Codified Laws § 10-11-35— 10-11-35. Repealed by SL 1993, ch 86, § 24
- S.D. Codified Laws § 10-11-36— 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
- S.D. Codified Laws § 10-11-38— 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
- S.D. Codified Laws § 10-11-40— Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue
- S.D. Codified Laws § 10-11-41— Correction of assessment lists to show changes by county board--Abstracts of lists
- S.D. Codified Laws § 10-11-42— Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved
- S.D. Codified Laws § 10-11-42.1— Powers of secretary of revenue--De novo appeals
- S.D. Codified Laws § 10-11-42.2— Notice of decision by Office of Hearing Examiners
- S.D. Codified Laws § 10-11-42.3— Designated shareholder permitted to represent subchapter S corporation on appeal
- S.D. Codified Laws § 10-11-43— Appeal from Office of Hearing Examiners to circuit court
- S.D. Codified Laws § 10-11-44— Appeal from county board of equalization to circuit court
- S.D. Codified Laws § 10-11-45— Docketing and hearing of appeals to circuit court--Combining decisions in appeal
- S.D. Codified Laws § 10-11-45.1— Circuit court may award costs against unsuccessful appellant
- S.D. Codified Laws § 10-11-46— 10-11-46. Repealed by SL 1994, ch 73, § 19
- S.D. Codified Laws § 10-11-47— Assessments within equalization jurisdiction of secretary of revenue
- S.D. Codified Laws § 10-11-48— Percentage changes by secretary of revenue in real property assessments within county
- S.D. Codified Laws § 10-11-49— 10-11-49. Repealed by SL 1992, ch 80, § 117
- S.D. Codified Laws § 10-11-50— Evidence required for percentage change in assessments--Rate of change not to be fractional
- S.D. Codified Laws § 10-11-51— Certification to county auditors of percentage changes made by secretary of revenue--State levy certified
- S.D. Codified Laws § 10-11-52— Assessments not invalidated by late transmittal of certificate
- S.D. Codified Laws § 10-11-53— Correction of assessment lists to show changes made by state board--Fractional amounts
- S.D. Codified Laws § 10-11-54— Directors of equalization to report data on assessed valuation and sales to state department
- S.D. Codified Laws § 10-11-55— Annual studies by department of assessment to sales ratios
- S.D. Codified Laws § 10-11-55.1— 10-11-55.1. Repealed by SL 1992, ch 83, § 2
- S.D. Codified Laws § 10-11-56— Arms-length transactions included in departmental studies
- S.D. Codified Laws § 10-11-56.5— 10-11-56.5. Repealed by SL 2000, ch 42, § 23
- S.D. Codified Laws § 10-11-57— Repealed
- S.D. Codified Laws § 10-11-58— Computation of median level of assessment in each county
- S.D. Codified Laws § 10-11-59— Computation of coefficient of dispersion for each county
- S.D. Codified Laws § 10-11-60— Publication of findings from assessment to sales ratio studies
- S.D. Codified Laws § 10-11-61— 10-11-61. Repealed by SL 1995, ch 57, § 41
- S.D. Codified Laws § 10-11-62— 10-11-62. Repealed by SL 1993, ch 86, § 33
- S.D. Codified Laws § 10-11-63— Definition of terms
- S.D. Codified Laws § 10-11-64— Annual valuation of property within municipality
- S.D. Codified Laws § 10-11-65— Appeal from assessment to sales ratio studies
- S.D. Codified Laws § 10-11-66— Consolidated board of equalization authorized--Membership
- S.D. Codified Laws § 10-11-67— Filing complaint with consolidated board
- S.D. Codified Laws § 10-11-68— Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll
- S.D. Codified Laws § 10-11-69— Assessment of omitted property by consolidated board
- S.D. Codified Laws § 10-11-70— Notice of raise in assessment by consolidated board
- S.D. Codified Laws § 10-11-71— Voting on property valuation by consolidated board--Oath of board members--Annual session
- S.D. Codified Laws § 10-11-72— Consolidated board authority
- S.D. Codified Laws § 10-11-73— Written notice of consolidated board decisions
- S.D. Codified Laws § 10-11-74— Placement of omitted property on taxing district books by consolidated board
- S.D. Codified Laws § 10-11-75— Reassessment of taxing district caused by consolidated board decision prohibited
- S.D. Codified Laws § 10-11-76— Appeal of consolidated board of equalization's decision
- S.D. Codified Laws § 10-11-77— Application of §§ 10-11-13 to 10-11-31
- S.D. Codified Laws § 10-11-78— Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs