10-1-24. Placement of omitted property on assessment rolls.
38 words·~1 min read·
/sd/title-10/chapter-10-1/10-1-24A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue shall require county auditors to place upon the assessment rolls property that is discovered to have for any reason, in whole or in part, escaped assessment and taxation in the current or previous years.