Preparation of list for each assessment district--Lands and lots listed.

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10-17-1. Preparation of list for each assessment district--Lands and lots listed.

As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor-general may prescribe, containing:

(1)Repealed by SL 1992, ch 80, §145.

(2)A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;

(3)A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.

Source: SL 1897, ch 28, §72; RPolC 1903, §2141; SL 1913, ch 352, §8; SL 1915, ch 298, §1; RC 1919, §6754; SDC 1939, §57.0602; SL 1947, ch 403; SL 1992, ch 80, §145.


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