South Dakota Statutes
§ 10-11-4 — Addition of property and valuation after failure of owner to show cause against assessment.
South Dakota § 10-11-4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-4 (Addition of property and valuation after failure of owner to show cause against assessment.) 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 § 10-11-4 (2026).
Text
If the party notified as provided by § 10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor shall charge such property and the owner thereof with the amount of taxes thereon, and enter such valuation and taxes so extended on the tax list of the year for which such omitted property is liable, and to enable him to do so he is invested with all the powers of directors of equalization under this title.
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Legislative History
SL 1919, ch 110, § 2; SDC 1939, § 57.0346; SL 1989, ch. 82, § 41.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-11-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-4.