10-3-23. Entry on and inspection of property--Listing of taxpayers.
62 words·~1 min read·
/sd/title-10/chapter-10-3/10-3-23A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.