South Dakota Statutes
§ 10-3-32 — Posting of real estate transfers to assessment rolls.
South Dakota § 10-3-32
This text of South Dakota § 10-3-32 (Posting of real estate transfers to assessment rolls.) 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 § 10-3-32 (2026).
Text
Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers.
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Legislative History
SL 1959, ch 446; SDC Supp 1960, § 57.03A07 (14); SL 2008, ch 37, § 40.
Nearby Sections
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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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Bluebook (online)
South Dakota § 10-3-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-32.