South Dakota Codified Laws
Chapter 10 - Classification And Valuation Of Real Estate
Section 10-10-14 - Petition and special election on township resurvey for tax purposes.

10-10-14. Petition and special election on township resurvey for tax purposes.
Whenever one-fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the question, "Shall this township be resurveyed for taxation purposes?"

Source: SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 10 - Classification And Valuation Of Real Estate

Section 10-10-1 - Petition by freeholders for county classification of real property--Number of signers--Time of filing.

Section 10-10-2 - Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

Section 10-10-4 - Preparation of list of taxable real estate within county--Land acquired from government.

Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.

Section 10-10-6 - Rules for classification of real property.

Section 10-10-7 - Classification records filed with county auditor--Valuation by county commissioners.

Section 10-10-8 - Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.

Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.

Section 10-10-10 - Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.

Section 10-10-11 - Appeal from county board in classification, valuation and equalization matters.

Section 10-10-13 - Time for taking appeal.

Section 10-10-14 - Petition and special election on township resurvey for tax purposes.

Section 10-10-15 - Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.

Section 10-10-16 - Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.