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 Repealed by SL 1977, ch 89, § 9.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