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- Title 10. Taxation
- Chapter 11. Equalization, Review and Correction of Assessments
SDCL 10-11-69 Assessment of Omitted Property By Consolidated Board
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-11-69 |
If any real property is omitted by inadvertence or otherwise, the consolidated board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is entered on the assessment roll at its true value. The procedure provided for in §§ 10-11-2 to 10-1...
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