South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-2 COUNTY DIRECTORS OF EQUALIZATION
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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