South Dakota Statutes
§ 10-3-23 — Entry on and inspection of property--Listing of taxpayers.
The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.
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South Dakota § 10-3-23 (Entry on and inspection of property--Listing of taxpayers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
State v. Stip
246 N.W.2d 897 (South Dakota Supreme Court, 1976)
Legislative History
SL 1957, ch 477, § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37, § 32.
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.