South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-13 — Composition of local boards of equalization--Time and place of annual meeting

The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third Monday of March for the purpose of equalizing the assessment of property in each township or municipality. The meeting shall be held at the office of the municipal clerk or finance officer, the office of the township clerk, or the location established pursuant to § 8-3-1 by the township board. The equalization board shall immediately ascertain whether all taxable property in the respective township or municipality has been properly placed upon the assessment roll and has been duly valued by the director of equalization.

Last amended: Source: SL 1890, ch 37 , Art X, §§ 3 to 5; SL 1897, ch 28 , § 36; RPolC 1903, §§ 1261 to 1263, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , §§ 80 to 82; RC 1919, § 6724; SL 1937, ch 240 , § 2; SDC 1939, § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1969, ch 262 , § 6; SL 1976, ch 91 , § 45; SL 1977, ch 89 , § 2; SL 1979, ch 66 , § 6; SL 1985, ch 73 ; SL 1989, ch 82 , § 41; SL 1992, ch 82 , § 1; SL 1993, ch 86 , § 4; SL 2010, ch 48 , § 1.

Source: official text