South Dakota § 10-11-15 Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

South Dakota Statutes

§ 10-11-15 — Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

South Dakota § 10-11-15

Title 10TAXATION

Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

This text of South Dakota § 10-11-15 (Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.) 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 § 10-11-15 (2026).

Text

The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned.

Free access — add to your briefcase to read the full text and ask questions with AI

The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned.

Legislative History

SL 1890, ch 37, art X, § 3; RPolC 1903, § 1261; SL 1913, ch 119, § 80; RC 1919, § 6725; SDC 1939, § 57.0402; SL 1977, ch 85; SL 1989, ch 82, § 41; SL 1992, ch 82, § 2; SL 1993, ch 86, § 6.