South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-14 — Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members

A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board members may participate and vote only in the equalization between property within the boundaries of their respective districts.

Last amended: Source: SL 1890, ch 37 , art X, § 3; SL 1897, ch 28 , § 36; RPolC 1903, § 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 80; 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 1992, ch 60 , § 2; SL 1993, ch 86 , § 5.

Source: official text