10-3-32. Posting of real estate transfers to assessment rolls.
56 words·~1 min read·
/sd/title-10/chapter-10-3/10-3-32A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers.