South Dakota Statutes

§ 10-11-41 — Correction of assessment lists to show changes by county board--Abstracts of lists.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of which shall be filed in his office and one copy shall be forwarded to the Department of Revenue on or before the third Monday of May following each county equalization. The abstract shall be in the form prescribed by the Department of Revenue.

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South Dakota § 10-11-41 (Correction of assessment lists to show changes by county board--Abstracts of lists.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
4 case citations

Legislative History

SDC 1939, § 57.0410; SL 1969, ch 262, § 9; SL 1979, ch 66, § 9; SL 1992, ch 80, § 116; SL 1993, ch 86, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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