Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
Section 10-11-16.1 - Appeals-Notice of decision by local board of equalization

S.D. Codified Laws § 10-11-16.1

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Current through the 2024 Legislative Session
Section 10-11-16.1 - Appeals-Notice of decision by local board of equalization

A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify each appellant of the decision affecting the appellant's property in writing seven days after the adjournment of the local board of equalization.

SDCL 10-11-16.1

SL 1993, ch 86, § 8; SL 1996, ch 65, § 2; SL 2002, ch 51, § 2.