South Dakota Statutes

§ 10-3-34 — Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

South Dakota § 10-3-34
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2COUNTY DIRECTORS OF EQUALIZATION

This text of South Dakota § 10-3-34 (Investigation of applications for reduction of value, abatement, and settlement--Recommendations.) 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 § 10-3-34 (2026).

Text

The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.

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Legislative History

SL 1957, ch 477, § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 42; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-3-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-34.