South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-1-23
Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved
Upon the filing of reassessment lists pursuant to § 10-1-22 , the secretary of revenue shall examine, equalize, and correct the reassessment so as to conform substantially with the assessment of like property throughout the state. The secretary shall transmit to the county auditor of the county in which the reassessment was made one corrected and equalized copy of the reassessment. The reassessment list for all purposes supersedes the original assessment for the year upon the property. Upon receipt of the reassessment list, the county auditor shall extend and levy the taxes on the reassessed property for the year according to the reassessment, in the same manner as though the list were the original list of the property. However, nothing in the reassessment proceedings prevents any person feeling aggrieved by the reassessment proceedings from appealing to the secretary of revenue.
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In this chapter (40 sections)
- 10-1-1 · Department created--Seal of department
- 10-1-3 · Secretary's full time service required--Annual report to…
- 10-1-4 · 10-1-4. Repealed by SL 1969, ch 218, § 2
- 10-1-5 · Deputy secretary of revenue--Appointment and oath of…
- 10-1-6 · Divisions within department--Directors and deputy directors of…
- 10-1-7 · Appointment and tenure of directors--Oath and bond
- 10-1-8 · Deputy to substitute for director of division
- 10-1-9 · Fees and employee expenses charged against departmental…
- 10-1-10 · Attorney general to assist department--Prosecution of actions
- 10-1-11 · Assistant attorney general for Department of Revenue
- 10-1-12 · State's attorneys to assist in prosecutions
- 10-1-13 · General functions of secretary
- 10-1-14 · Licensing powers with respect to alcoholic beverages
- 10-1-15 · General supervision of assessment of property for…
- 10-1-16 · Advice and direction to directors of equalization and…
- 10-1-17 · Tax assessment and collection reports required of local…
- 10-1-18 · Investigation of assessment and equalization work--Visits to…
- 10-1-19 · 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2
- 10-1-21 · Order by secretary for reassessment of property in district
- 10-1-22 · Reassessment lists--Filing of copies with secretary
- 10-1-23 · Equalization of reassessments by secretary--Transmittal to…
- 10-1-24 · Placement of omitted property on assessment rolls
- 10-1-25 · Investigation of evasions and violations of tax and…
- 10-1-26 · Summons of witnesses and evidence in departmental…
- 10-1-27 · Depositions in departmental investigations
- 10-1-28 · Administration of oaths to witnesses--Proceedings on refusal…
- 10-1-29 · Payment of expense for enforcement of petroleum products law
- 10-1-30 · Allocation of funds from taxes and license on petroleum…
- 10-1-31 · Direction of proceedings for violation of tax laws--Removal…
- 10-1-32 · State's attorneys to assist in prosecution of violations of…
- 10-1-33 · Economic and financial information required of individuals,…
- 10-1-34 · Compilation and reporting of natural resources statistics
- 10-1-35 · Annual report to Governor--Contents and date of filing
- 10-1-36 · Transmittal to Governor and legislators of report on taxable…
- 10-1-37 · Consultation with and reports to Governor
- 10-1-38 · Formulation and recommendation of legislation
- 10-1-39 · Reports on licensing and regulatory legislation
- 10-1-40 · Construction of tax laws by secretary--Other powers provided…
- 10-1-41 · Appeals from departmental decisions
- 10-1-42 · 10-1-42. Repealed by SL 1982, ch 86, § 1