South Dakota Statutes

§ 10-3-32 — Posting of real estate transfers to assessment rolls.

South Dakota § 10-3-32
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2COUNTY DIRECTORS OF EQUALIZATION

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.

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Bluebook (online)
South Dakota § 10-3-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-32.