South Dakota Statutes

§ 10-3-24 — Addition of omitted property to assessment rolls.

South Dakota·Title 10 TAXATION·Ch. 10-2 COUNTY DIRECTORS OF EQUALIZATION
The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36 . The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.

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South Dakota § 10-3-24 (Addition of omitted property to assessment rolls.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.

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