Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
Section 10-11-15 - Clerk of local equalization board-Minutes-Form of action-Adjournment in absence of quorum

S.D. Codified Laws § 10-11-15

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Current through the 2024 Legislative Session
Section 10-11-15 - Clerk of local equalization board-Minutes-Form of action-Adjournment in absence of quorum

The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned.

SDCL 10-11-15

SL 1890, ch 37, art X, § 3; RPolC 1903, § 1261; SL 1913, ch 119, § 80; RC 1919, § 6725; SDC 1939, § 57.0402; SL 1977, ch 85; SL 1989, ch 82, § 41; SL 1992, ch 82, § 2; SL 1993, ch 86, § 6.