Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 3 - COUNTY DIRECTORS OF EQUALIZATION
Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement-Recommendations

S.D. Codified Laws § 10-3-34

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Current through the 2024 Legislative Session
Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement-Recommendations

The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.

SDCL 10-3-34

SL 1957, ch 477, § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, §42; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.