South Dakota Statutes

§ 10-18-5 — Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.

South Dakota § 10-18-5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX ABATEMENT AND REFUNDS

This text of South Dakota § 10-18-5 (Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.) 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 § 10-18-5 (2026).

Text

Upon receipt of any such application the county auditor shall note the date of receipt thereon and file the same, and he shall present the application to the board of county commissioners at its next regular meeting. The board shall, by a majority vote, either approve or reject the application, in whole or in part. If rejected, a statement of the reasons for such rejection, signed by the chairman of the board, shall be attached to the application. Before the board takes final action it may permit or require the production of additional evidence and the amendment of the application.

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Legislative History

SL 1917, ch 130, § 3; RC 1919, § 6815; SL 1919, ch 101; SDC 1939, § 57.0803.

Nearby Sections

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Bluebook (online)
South Dakota § 10-18-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-5.