10-10-15. Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
If a majority of the votes cast at such special election upon the question stated in §10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.
Source: SL 1911, ch 240, §1; RC 1919, §6052; SL 1923, ch 293; SDC 1939, §58.0204; SL 1974, ch 282, §3; SL 1989, ch. 82, §41.
Structure South Dakota Codified Laws
Chapter 10 - Classification And Valuation Of Real Estate
Section 10-10-5 - Classification of real estate--Factors considered--Inspection and hearings.
Section 10-10-6 - Rules for classification of real property.
Section 10-10-9 - Changes in classification and valuation--Notice to taxpayers.
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.