10-11-52. Assessments not invalidated by late transmittal of certificate.
Failure on the part of the Department of Revenue to transmit the certificate required by §10-11-51, on or before the second Monday of August, does not in any way invalidate the assessment or tax levied, if it is transmitted to the county auditor within a reasonable time.
Source: SDC 1939, §57.0420 (4); SL 1957, ch 461, §3; SL 1979, ch 66, §13; SL 1994, ch 73, §24; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 11 - Equalization, Review And Correction Of Assessments
Section 10-11-2 - Correction of assessment rolls by addition of property and valuation.
Section 10-11-10 - Change of tax lists to correct error in computation or extension.
Section 10-11-12 - Form of amendments to tax lists.
Section 10-11-13 - Composition of local boards of equalization--Time and place of annual meeting.
Section 10-11-16 - Appeal to local board of equalization--Notice of appeal.
Section 10-11-16.1 - Appeals--Notice of decision by local board of equalization.
Section 10-11-20 - Notice to taxpayer before increase in assessment by local board.
Section 10-11-22 - Right of appeal from local board to county board of equalization.
Section 10-11-23 - Method of appeal to county board.
Section 10-11-26 - Powers of county board of equalization--De novo appeals.
Section 10-11-26.1 - Notice of decision by county board of equalization--Publication of minutes.
Section 10-11-27 - Complaint to local board required before consideration by county board.
Section 10-11-34 - Increase in individual assessment--Advance notice required.
Section 10-11-42.1 - Powers of secretary of revenue--De novo appeals.
Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.
Section 10-11-43 - Appeal from Office of Hearing Examiners to circuit court.
Section 10-11-44 - Appeal from county board of equalization to circuit court.
Section 10-11-45 - Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.
Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue.
Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.
Section 10-11-55 - Annual studies by department of assessment to sales ratios.
Section 10-11-56 - Arms-length transactions included in departmental studies.
Section 10-11-58 - Computation of median level of assessment in each county.
Section 10-11-59 - Computation of coefficient of dispersion for each county.
Section 10-11-60 - Publication of findings from assessment to sales ratio studies.
Section 10-11-63 - Definition of terms.
Section 10-11-64 - Annual valuation of property within municipality.
Section 10-11-65 - Appeal from assessment to sales ratio studies.
Section 10-11-66 - Consolidated board of equalization authorized--Membership.
Section 10-11-67 - Filing complaint with consolidated board.
Section 10-11-70 - Notice of raise in assessment by consolidated board.
Section 10-11-72 - Consolidated board authority.
Section 10-11-73 - Written notice of consolidated board decisions.
Section 10-11-75 - Reassessment of taxing district caused by consolidated board decision prohibited.
Section 10-11-76 - Appeal of consolidated board of equalization's decision.