South Dakota Statutes

§ 10-11-3 — Notice to property owner or occupant to show cause before addition of property to assessment rolls.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
If the person claiming to own the property referred to in § 10-11-2 , or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, describing it in general terms, and requiring such person to appear before him at his office at a specified time within fifteen days after giving such notice, and to show cause, if any, why such property should not be added to the assessment rolls.

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South Dakota § 10-11-3 (Notice to property owner or occupant to show cause before addition of property to assessment rolls.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1919, ch 110, § 2; SDC 1939, § 57.0346.

Nearby Sections

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