South Dakota § 10-11-26 Powers of county board of equalization--De novo appeals.

South Dakota Statutes

§ 10-11-26 — Powers of county board of equalization--De novo appeals.

South Dakota § 10-11-26

Title 10TAXATION

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

This text of South Dakota § 10-11-26 (Powers of county board of equalization--De novo appeals.) 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 § 10-11-26 (2026).

Text

A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:

(1)Correct clerical errors of the assessment roll;

(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district. Appeals to the county board of equalization shall be heard de novo.

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A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may: (1) Correct clerical errors of the assessment roll; (2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district. Appeals to the county board of equalization shall be heard de novo.

Legislative History

SL 1897, ch 28, § 41; SL 1901, ch 52, § 1; RPolC 1903, § 2107; RC 1919, § 6732; SDC 1939, § 57.0409; SL 1992, ch 80, § 110; SL 1993, ch 86, § 16; SL 1994, ch 74, § 6; SL 2021, ch 43, § 13.