South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-19 — Addition of omitted property by local board--Procedure for assessment

If any real property is omitted by inadvertence or otherwise, the township or municipal board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is entered on the assessment roll at its true value. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the assessment of omitted property is applicable as far as practicable.

Last amended: Source: SL 1890, ch 37 , art X, § 5; SL 1897, ch 28 , § 36; RPol C 1903, §§ 1263, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 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 1976, ch 91 , § 46; SL 1977, ch 89 , § 3; SL 1992, ch 80 , § 109; SL 1993, ch 86 , § 10.

Source: official text