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 § 10-11-14
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of 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.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-11-14 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-11-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-14.