South Dakota Statutes
§ 10-10-9 — Changes in classification and valuation--Notice to taxpayers.
Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.
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South Dakota § 10-10-9 (Changes in classification and valuation--Notice to taxpayers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Heikes v. Clay County
526 N.W.2d 253 (South Dakota Supreme Court, 1995)
Legislative History
SL 1931, ch 255, § 5; SDC 1939, § 57.0415.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.