Chapter 11. Equalization, Review and Correction of Assessments
Index
- SDCL 10-11-1 County Auditor to Add Omitted Property to Assessment Rolls
- SDCL 10-11-2 Correction of Assessment Rolls By Addition of Property and Valuation
- SDCL 10-11-3 Notice to Property Owner Or Occupant to Show Cause Before Addition of Property to Assessment Rolls
- SDCL 10-11-4 Addition of Property and Valuation After Failure of Owner to Show Cause Against Assessment
- SDCL 10-11-5 Addition of Omitted Tax to Tax List-Certification to County Treasurer-Warrant For Collection-Evidence Filed By County Auditor
- SDCL 10-11-6 Notice Mailed to Taxpayer of Addition of Omitted Property
- SDCL 10-11-7 Entry of Omitted Taxes On Duplicate Tax List-Collection
- SDCL 10-11-8 Power of State Department to Direct Addition of Omitted Property-Procedure
- SDCL 10-11-9 Change of Assessment Roll Or Tax List to Correct Error In Name of Taxpayer, Description Or Quantity of Real Property
- SDCL 10-11-10 Change of Tax Lists to Correct Error In Computation Or Extension
- SDCL 10-11-11 Change of Assessment and Tax Lists to Add Omitted Property Discovered By Treasurer
- SDCL 10-11-12 Form of Amendments to Tax Lists
- SDCL 10-11-13 Composition of Local Boards of Equalization-Time and Place of Annual Meeting
- SDCL 10-11-13.1, 10-11-13.2 [Repealed]
- SDCL 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
- SDCL 10-11-15 Clerk of Local Equalization Board-Minutes-Form of Action-Adjournment In Absence of Quorum
- SDCL 10-11-16 Appeal to Local Board of Equalization-Notice of Appeal
- SDCL 10-11-16.1 Appeals-Notice of Decision By Local Board of Equalization
- SDCL 10-11-17 [Repealed]
- SDCL 10-11-18 [Repealed]
- SDCL 10-11-19 Addition of Omitted Property By Local Board-Procedure For Assessment
- SDCL 10-11-20 Notice to Taxpayer Before Increase In Assessment By Local Board
- SDCL 10-11-21 Delivery of Equalized Assessment Roll to Director of Equalization-Acceptance By County Commissioners
- SDCL 10-11-22 Right of Appeal From Local Board to County Board of Equalization
- SDCL 10-11-23 Method of Appeal to County Board
- SDCL 10-11-24 [Repealed]
- SDCL 10-11-25 Composition of County Board of Equalization-Oath of Office-Time, Place and Duration of Meetings
- SDCL 10-11-26 Powers of County Board of Equalization-De Novo Appeals
- SDCL 10-11-26.1 Notice of Decision By County Board of Equalization-Publication of Minutes
- SDCL 10-11-27 Complaint to Local Board Required Before Consideration By County Board
- SDCL 10-11-28 [Repealed]
- SDCL 10-11-29 Addition of Omitted Property By County Board-Procedure For Assessment
- SDCL 10-11-30 [Repealed]
- SDCL 10-11-31 Changes In Real Property Assessments Not to Create Inequalities Requiring Complete Reassessment
- SDCL 10-11-32, 10-11-33 [Repealed]
- SDCL 10-11-34 Increase In Individual Assessment-Advance Notice Required
- SDCL 10-11-35 [Repealed]
- SDCL 10-11-36, 10-11-37 [Repealed]
- SDCL 10-11-38, 10-11-39 [Repealed]
- SDCL 10-11-40 Record of County Board Proceedings Maintained By Auditor-Copy Transmitted to Department of Revenue
- SDCL 10-11-41 Correction of Assessment Lists to Show Changes By County Board-Abstracts of Lists
- SDCL 10-11-42 Appeal From County Board to Office of Hearing Examiners-Notice By County Board-Procedure-Right of Appeal to Circuit Court Preserved
- SDCL 10-11-42.1 Powers of Secretary of Revenue-De Novo Appeals
- SDCL 10-11-42.2 Notice of Decision By Office of Hearing Examiners
- SDCL 10-11-42.3 Designated Shareholder Permitted to Represent Subchapter S Corporation On Appeal
- SDCL 10-11-43 Appeal From Office of Hearing Examiners to Circuit Court
- SDCL 10-11-44 Appeal From County Board of Equalization to Circuit Court
- SDCL 10-11-45 Docketing and Hearing of Appeals to Circuit Court-Combining Decisions In Appeal
- SDCL 10-11-45.1 Circuit Court May Award Costs Against Unsuccessful Appellant
- SDCL 10-11-46 [Repealed]
- SDCL 10-11-47 Assessments Within Equalization Jurisdiction of Secretary of Revenue
- SDCL 10-11-48 Percentage Changes By Secretary of Revenue In Real Property Assessments Within County
- SDCL 10-11-49 [Repealed]
- SDCL 10-11-50 Evidence Required For Percentage Change In Assessments-Rate of Change Not to Be Fractional
- SDCL 10-11-51 Certification to County Auditors of Percentage Changes Made By Secretary of Revenue-State Levy Certified
- SDCL 10-11-52 Assessments Not Invalidated By Late Transmittal of Certificate
- SDCL 10-11-53 Correction of Assessment Lists to Show Changes Made By State Board-Fractional Amounts
- SDCL 10-11-54 Directors of Equalization to Report Data On Assessed Valuation and Sales to State Department
- SDCL 10-11-55 Annual Studies By Department of Assessment to Sales Ratios
- SDCL 10-11-55.1 [Repealed]
- SDCL 10-11-56 Arms-Length Transactions Included In Departmental Studies
- SDCL 10-11-56.5 [Repealed]
- SDCL 10-11-57 [Repealed]
- SDCL 10-11-58 Computation of Median Level of Assessment In Each County
- SDCL 10-11-59 Computation of Coefficient of Dispersion For Each County
- SDCL 10-11-60 Publication of Findings From Assessment to Sales Ratio Studies
- SDCL 10-11-61 [Repealed]
- SDCL 10-11-62 [Repealed]
- SDCL 10-11-63 Definition of Terms
- SDCL 10-11-64 Annual Valuation of Property Within Municipality
- SDCL 10-11-65 Appeal From Assessment to Sales Ratio Studies
- SDCL 10-11-66 Consolidated Board of Equalization Authorized-Membership
- SDCL 10-11-67 Filing Complaint With Consolidated Board
- SDCL 10-11-68 Consolidated Board to Hear Valuation, Classification, and Assessment Questions-Adjustments In Assessment Roll
- SDCL 10-11-69 Assessment of Omitted Property By Consolidated Board
- SDCL 10-11-70 Notice of Raise In Assessment By Consolidated Board
- SDCL 10-11-71 Voting On Property Valuation By Consolidated Board-Oath of Board Members-Annual Session
- SDCL 10-11-72 Consolidated Board Authority
- SDCL 10-11-73 Written Notice of Consolidated Board Decisions
- SDCL 10-11-74 Placement of Omitted Property On Taxing District Books By Consolidated Board
- SDCL 10-11-75 Reassessment of Taxing District Caused By Consolidated Board Decision Prohibited
- SDCL 10-11-76 Appeal of Consolidated Board of Equalization's Decision
- SDCL 10-11-77 Application of Sections 10-11-13 to 10-11-31
- SDCL 10-11-78 Supreme Court May Award Attorney Fees Against Unsuccessful Appellant-Motion and Statement of Costs