Equalization, Review And Correction Of Assessments

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Equalization, Review And Correction Of Assessments

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Section
10-11-1

County auditor to add omitted property to assessment rolls.

Section
10-11-2

Correction of assessment rolls by addition of property and valuation.

Section
10-11-3

Notice to property owner or occupant to show cause before addition of property to assessment rolls.

Section
10-11-4

Addition of property and valuation after failure of owner to show cause against assessment.

Section
10-11-5

Addition of omitted tax to tax list_Certification to County Treasurer_Warrant for Collection_Evidence Filed by County Auditor.

Section
10-11-6

Notice mailed to taxpayer of addition of omitted property.

Section
10-11-7

Entry of omitted taxes on duplicate tax list--Collection.

Section
10-11-8

Power of state department to direct addition of omitted property--Procedure.

Section
10-11-9

Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.

Section
10-11-10

Change of tax lists to correct error in computation or extension.

Section
10-11-11

Change of assessment and tax lists to add omitted property discovered by treasurer.

Section
10-11-12

Form of amendments to tax lists.

Section
10-11-13

Composition of local boards of equalization--Time and place of annual meeting.

Section
10-11-13.1

10-11-13.1, 10-11-13.2.Repealed by SL 1977, ch 89, §9.

Section
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.

Section
10-11-15

Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

Section
10-11-16

Appeal to local board of equalization--Notice of appeal.

Section
10-11-16.1

Appeals--Notice of decision by local board of equalization.

Section
10-11-17

10-11-17.Repealed by SL 1993, ch 86, §9.

Section
10-11-18

10-11-18.Repealed by SL 1992, ch 80, §108.

Section
10-11-19

Addition of omitted property by local board--Procedure for assessment.

Section
10-11-20

Notice to taxpayer before increase in assessment by local board.

Section
10-11-21

Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.

Section
10-11-22

Right of appeal from local board to county board of equalization.

Section
10-11-23

Method of appeal to county board.

Section
10-11-24

10-11-24.Repealed by SL 1993, ch 86, §14.

Section
10-11-25

Composition of county board of equalization--Oath of office--Time, place and duration of meetings.

Section
10-11-26

Powers of county board of equalization--De novo appeals.

Section
10-11-26.1

Notice of decision by county board of equalization--Publication of minutes.

Section
10-11-27

Complaint to local board required before consideration by county board.

Section
10-11-28

10-11-28.Repealed by SL 1993, ch 86, §18.

Section
10-11-29

Addition of omitted property by county board--Procedure for assessment.

Section
10-11-30

10-11-30.Repealed by SL 1993, ch 86, §20.

Section
10-11-31

Changes in real property assessments not to create inequalities requiring complete reassessment.

Section
10-11-32

10-11-32, 10-11-33.Repealed by SL 1993, ch 86, §§21, 22.

Section
10-11-34

Increase in individual assessment--Advance notice required.

Section
10-11-35

10-11-35.Repealed by SL 1993, ch 86, §24.

Section
10-11-36

10-11-36, 10-11-37.Repealed by SL 1992, ch 80, §§114, 115.

Section
10-11-38

10-11-38, 10-11-39.Repealed by SL 1982, ch 28, §§26, 27.

Section
10-11-40

Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.

Section
10-11-41

Correction of assessment lists to show changes by county board--Abstracts of lists.

Section
10-11-42

Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.

Section
10-11-42.1

Powers of secretary of revenue--De novo appeals.

Section
10-11-42.2

Notice of decision by Office of Hearing Examiners.

Section
10-11-42.3

Designated shareholder permitted to represent subchapter S corporation on appeal.

Section
10-11-43

Appeal from Office of Hearing Examiners to circuit court.

Section
10-11-44

Appeal from county board of equalization to circuit court.

Section
10-11-45

Docketing and hearing of appeals to circuit court--Combining decisions in appeal.

Section
10-11-45.1

Circuit court may award costs against unsuccessful appellant.

Section
10-11-46

10-11-46.Repealed by SL 1994, ch 73, §19.

Section
10-11-47

Assessments within equalization jurisdiction of secretary of revenue.

Section
10-11-48

Percentage changes by secretary of revenue in real property assessments within county.

Section
10-11-49

10-11-49.Repealed by SL 1992, ch 80, §117.

Section
10-11-50

Evidence required for percentage change in assessments--Rate of change not to be fractional.

Section
10-11-51

Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.

Section
10-11-52

Assessments not invalidated by late transmittal of certificate.

Section
10-11-53

Correction of assessment lists to show changes made by state board--Fractional amounts.

Section
10-11-54

Directors of equalization to report data on assessed valuation and sales to state department.

Section
10-11-55

Annual studies by department of assessment to sales ratios.

Section
10-11-55.1

10-11-55.1.Repealed by SL 1992, ch 83, §2.

Section
10-11-56

Arms-length transactions included in departmental studies.

Section
10-11-56.5

10-11-56.5.Repealed by SL 2000, ch 42, §23.

Section
10-11-57

Repealed

Section
10-11-58

Computation of median level of assessment in each county.

Section
10-11-59

Computation of coefficient of dispersion for each county.

Section
10-11-60

Publication of findings from assessment to sales ratio studies.

Section
10-11-61

10-11-61.Repealed by SL 1995, ch 57, §41.

Section
10-11-62

10-11-62.Repealed by SL 1993, ch 86, §33.

Section
10-11-63

Definition of terms.

Section
10-11-64

Annual valuation of property within municipality.

Section
10-11-65

Appeal from assessment to sales ratio studies.

Section
10-11-66

Consolidated board of equalization authorized--Membership.

Section
10-11-67

Filing complaint with consolidated board.

Section
10-11-68

Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.

Section
10-11-69

Assessment of omitted property by consolidated board.

Section
10-11-70

Notice of raise in assessment by consolidated board.

Section
10-11-71

Voting on property valuation by consolidated board--Oath of board members--Annual session.

Section
10-11-72

Consolidated board authority.

Section
10-11-73

Written notice of consolidated board decisions.

Section
10-11-74

Placement of omitted property on taxing district books by consolidated board.

Section
10-11-75

Reassessment of taxing district caused by consolidated board decision prohibited.

Section
10-11-76

Appeal of consolidated board of equalization's decision.

Section
10-11-77

Application of §§ 10-11-13 to 10-11-31.

Section
10-11-78

Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.