South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-10
Change of tax lists to correct error in computation or extension
Official textsdlegislature.gov
If any error appears in the computation or extension of the amount of any tax the county treasurer shall notify the county auditor who shall forthwith correct the original and duplicate tax lists and the correct amount shall then be collected by the treasurer.
Source: view the official text
In this chapter (40 sections)
- 10-11-1 · County auditor to add omitted property to assessment rolls
- 10-11-2 · Correction of assessment rolls by addition of property and…
- 10-11-3 · Notice to property owner or occupant to show cause before…
- 10-11-4 · Addition of property and valuation after failure of owner to…
- 10-11-5 · Addition of omitted tax to tax list--Certification to county…
- 10-11-6 · Notice mailed to taxpayer of addition of omitted property
- 10-11-7 · Entry of omitted taxes on duplicate tax list--Collection
- 10-11-8 · Power of state department to direct addition of omitted…
- 10-11-9 · Change of assessment roll or tax list to correct error in…
- 10-11-10 · Change of tax lists to correct error in computation or…
- 10-11-11 · Change of assessment and tax lists to add omitted property…
- 10-11-12 · Form of amendments to tax lists
- 10-11-13 · Composition of local boards of equalization--Time and place…
- 10-11-14 · Quorum of a local board of equalization--Adjournment from…
- 10-11-15 · Clerk of local equalization board--Minutes--Form of…
- 10-11-16 · Appeal to local board of equalization--Notice of appeal
- 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
- 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
- 10-11-19 · Addition of omitted property by local board--Procedure for…
- 10-11-20 · Notice to taxpayer before increase in assessment by local…
- 10-11-21 · Delivery of equalized assessment roll to director of…
- 10-11-22 · Right of appeal from local board to county board of…
- 10-11-23 · Method of appeal to county board
- 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
- 10-11-25 · Composition of county board of equalization--Oath of…
- 10-11-26 · Powers of county board of equalization--De novo appeals
- 10-11-27 · Complaint to local board required before consideration by…
- 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
- 10-11-29 · Addition of omitted property by county board--Procedure for…
- 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
- 10-11-31 · Changes in real property assessments not to create…
- 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
- 10-11-34 · Increase in individual assessment--Advance notice required
- 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
- 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
- 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
- 10-11-40 · Record of county board proceedings maintained by…
- 10-11-41 · Correction of assessment lists to show changes by county…
- 10-11-42 · Appeal from county board to Office of Hearing…
- 10-11-43 · Appeal from Office of Hearing Examiners to circuit court