South Dakota Statutes
§ 10-11-26 — Powers of county board of equalization--De novo appeals.
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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South Dakota § 10-11-26 (Powers of county board of equalization--De novo appeals.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
Stehly v. Davison County
2011 S.D. 49 (South Dakota Supreme Court, 2011)
Pirmantgen v. Roberts County, South Dakota
954 N.W.2d 718 (South Dakota Supreme Court, 2021)
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.