10-11-66. Consolidated board of equalization authorized--Membership.
In lieu of the local board of equalization and county board of equalization established and governed pursuant to §§10-11-13 to 10-11-31, inclusive, the governing boards of any county, municipality, school, and township may agree by resolution to consolidate the local board of equalization with the county board of equalization no later than the second Tuesday of November. The resolution shall state the number of members from each governing board that will sit as a consolidated board of equalization. Membership of the consolidated board of equalization shall include members of school and municipal governing boards and the county commission. Membership of the consolidated board may also include members of township governing boards. All governmental responsibilities and expenses associated with equalization of property under the provisions of chapters 10-3 and 10-11 shall be shared as mutually agreed upon by the governing bodies. Governing bodies not exercising this option shall continue to hear appeals as prescribed in §§10-11-13 to 10-11-31, inclusive.
Source: SL 1996, ch 68, §1.
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.