South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-2 COUNTY DIRECTORS OF EQUALIZATION
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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South Dakota § 10-3-32 (Posting of real estate transfers to assessment rolls.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1959, ch 446; SDC Supp 1960, § 57.03A07 (14); SL 2008, ch 37, § 40.

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