South Dakota Statutes
§ 10-11-72 — Consolidated board authority.
A consolidated 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.
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South Dakota § 10-11-72 (Consolidated board authority.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1996, ch 68, § 7; SL 2021, ch 43, § 16.
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
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