South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-20 — Notice to taxpayer before increase in assessment by local board

The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent shall have been duly notified of the time and place and intent of the township, town, or city board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at his place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter.

Last amended: Source: SL 1890, ch 37 , art X, § 4; SL 1897, ch 28 , § 36; RPol C 1903, §§ 1262, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 81; 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 , § 47; SL 1977, ch 89 , § 4.

Source: official text