South Dakota Statutes
§ 10-11-9 — Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
South Dakota § 10-11-9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-9 (Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.) 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 § 10-11-9 (2026).
Text
If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall be any error in the description or quantity of real property assessed or taxed such error may in like manner be corrected and the tax collected in the proper amount as determined by computation.
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Legislative History
SL 1897, ch 28, § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126, § 1; SDC 1939, § 57.1002; 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 § 10-11-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-9.