10-11-10. Change of tax lists to correct error in computation or extension. If any error appears in the computation or extension of the amount of any tax the county treasurer shall notify the county auditor who shall forthwith correct the original and duplicate tax lists and the correct amount shall then be collected by the […]
10-11-12. Form of amendments to tax lists. In all such cases of addition, correction, or other amendment of the tax lists, the fact that the same was made as an addition, correction, or amendment shall be made and the date of making the same shall be entered in the “remarks” or other appropriate column of […]
10-11-13. Composition of local boards of equalization–Time and place of annual meeting. The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third […]
10-11-14. Quorum of a local board of equalization–Adjournment from day to day–Time allowed to complete equalization–Participation by school board members. A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day […]
10-11-15. Clerk of local equalization board–Minutes–Form of action–Adjournment in absence of quorum. The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner […]
10-11-16. Appeal to local board of equalization–Notice of appeal. Any property owner or taxpayer of a township or municipality, as an individual or through an attorney or agent, feeling aggrieved by anything in the assessment roll may appeal to the local board of equalization for the correction of alleged errors in the listing or valuation […]
10-11-16.1. Appeals–Notice of decision by local board of equalization. A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify each appellant of the decision […]
10-11-2. Correction of assessment rolls by addition of property and valuation. Whenever the county auditor shall discover or receive credible information, or if he shall have reason to believe that any real property has from any cause been omitted, in whole or in part, in the assessment of any year or number of years, he […]
10-11-20. Notice to taxpayer before increase in assessment by local board. The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent shall have been duly notified of the time and place and intent of the township, town, or city board of […]
10-11-21. Delivery of equalized assessment roll to director of equalization–Acceptance by county commissioners. After completing the equalization as provided in this chapter, and on or before the fourth Monday of March, the clerk of the township or municipal equalization board shall deliver the assessment roll to the director of equalization, with a record of proceedings […]
10-11-22. Right of appeal from local board to county board of equalization. Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated. Source: SDC 1939, §57.0404; SL 1992, ch 60, §2; […]
10-11-23. Method of appeal to county board. An appeal from the local board of equalization to a county board of equalization shall be perfected by mailing or by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. If perfected by mailing, the postmark shall be conclusive […]
10-11-25. Composition of county board of equalization–Oath of office–Time, place and duration of meetings. The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform […]
10-11-26. Powers of county board of equalization–De novo appeals. A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may: (1)Correct clerical errors of the assessment roll; (2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3)Equalize […]
10-11-26.1. Notice of decision by county board of equalization–Publication of minutes. The county board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken and to the clerk of the affected local board of equalization. […]
10-11-27. Complaint to local board required before consideration by county board. No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original […]
10-11-3. Notice to property owner or occupant to show cause before addition of property to assessment rolls. If the person claiming to own the property referred to in §10-11-2, or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of […]
10-11-31. Changes in real property assessments not to create inequalities requiring complete reassessment. Nothing contained in §10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece […]
10-11-34. Increase in individual assessment–Advance notice required. No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26(3). Source: SDC 1939, §57.0406; SL 1957, ch 460; SL 1993, ch 86, §23; SL 2021, ch 43, § 14.
10-11-4. Addition of property and valuation after failure of owner to show cause against assessment. If the party notified as provided by §10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor […]
