South Dakota Codified Laws
Chapter 11 - Equalization, Review And Correction Of Assessments
Section 10-11-77 - Application of §§10-11-13 to 10-11-31.

South Dakota Codified Laws

Title 10 - Taxation

Chapter 11 - Equalization, Review And Correction Of Assessments

Section 10-11-2 - Correction of assessment rolls by addition of property and valuation.

Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property to assessment rolls.

Section 10-11-4 - Addition of property and valuation after failure of owner to show cause against assessment.

Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.

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 10-11-14 - Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.

Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

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 10-11-21 - Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.

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 10-11-25 - Composition of county board of equalization--Oath of office--Time, place and duration of meetings.

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 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment.

Section 10-11-34 - Increase in individual assessment--Advance notice required.

Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.

Section 10-11-41 - Correction of assessment lists to show changes by county board--Abstracts of lists.

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 10-11-42.3 - Designated shareholder permitted to represent subchapter S corporation on appeal.

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 10-11-48 - Percentage changes by secretary of revenue in real property assessments within county.

Section 10-11-50 - Evidence required for percentage change in assessments--Rate of change not to be fractional.

Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.

Section 10-11-52 - Assessments not invalidated by late transmittal of certificate.

Section 10-11-53 - Correction of assessment lists to show changes made by state board--Fractional amounts.

Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to state department.

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 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.

Section 10-11-70 - Notice of raise in assessment by consolidated board.

Section 10-11-71 - Voting on property valuation by consolidated board--Oath of board members--Annual session.

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.

Section 10-11-77 - Application of §§10-11-13 to 10-11-31.

Section 10-11-78 - Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.