Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

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46A-7-8. Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

On or before the fifteenth day of July in each year, the director of equalization shall complete the assessment roll and deliver it to the secretary of the board of directors. The board shall immediately give notice of the assessment and of the time the board of directors, acting as a board of equalization, will meet to equalize assessments, by publication once each week for at least two consecutive weeks in a newspaper published in each of the counties comprising the district. The time fixed for the meeting may not be less than ten nor more than twenty days from the first publication of the notice; and in the meantime the assessment rolls shall remain in the office of the secretary for the inspection of all persons interested.

Source: SDC 1939, §61.0905; SL 1949, ch 435, §2; SDCL §46-15-8; SL 1972, ch 236, §5; SL 2011, ch 165, §420.


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