South Dakota Statutes

§ 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.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board members may participate and vote only in the equalization between property within the boundaries of their respective districts.

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South Dakota § 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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1890, ch 37, art X, § 3; SL 1897, ch 28, § 36; RPolC 1903, § 2098; SL 1905, ch 39; SL 1913, ch 119, § 80; RC 1919, § 6724; SL 1937, ch 240, § 2; SDC 1939, § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1992, ch 60, § 2; SL 1993, ch 86, § 5.

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