South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-10-9
Changes in classification and valuation--Notice to taxpayers
Official textsdlegislature.gov
Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.
Source: view the official text
In this chapter (17 sections)
- 10-10-1 · Petition by freeholders for county classification of real…
- 10-10-2 · Resolution by county commissioners for…
- 10-10-3 · 10-10-3. Repealed by SL 1985, ch 77, § 42
- 10-10-4 · Preparation of list of taxable real estate within…
- 10-10-5 · Classification of real estate--Factors considered--Inspection…
- 10-10-6 · Rules for classification of real property
- 10-10-7 · Classification records filed with county auditor--Valuation…
- 10-10-8 · Consideration and equalization of classification and…
- 10-10-9 · Changes in classification and valuation--Notice to taxpayers
- 10-10-10 · Copies of classifications and valuations delivered to…
- 10-10-11 · Appeal from county board in classification, valuation and…
- 10-10-12 · 10-10-12. Repealed by SL 1994, ch 73, § 13
- 10-10-13 · Time for taking appeal
- 10-10-14 · Petition and special election on township resurvey for tax…
- 10-10-15 · Township resurvey after approval by voters--Recording of…
- 10-10-16 · Private resurvey for tax purposes--Recording of…
- 10-10-17 · 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32