South Dakota Statutes

§ 10-11-1 — County auditor to add omitted property to assessment rolls.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
It shall be the duty of the county auditor of each county after delivery of the assessment rolls by the director of equalization to his office on September fifteenth of each year to add omitted property to the assessment rolls, as provided by §§ 10-11-2 to 10-11-8 , inclusive.

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South Dakota § 10-11-1 (County auditor to add omitted property to assessment rolls.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1955, ch 422, § 26; SL 1957, ch 477, § 14; SDC Supp 1960, § 57.03A14.

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