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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-29

Addition of omitted property by county board--Procedure for assessment

Official textsdlegislature.gov

The county board of equalization shall place upon the books of any taxing district within the county any property that may have been omitted by error or neglect of the director of equalization or board of equalization of the local assessment district. 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 1917, ch 124 ; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460 ; SL 1976, ch 91 , § 50; SL 1977, ch 89 , § 7; SL 1989, ch. 82, § 41; SL 1993, ch 86 , § 19.

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In this chapter (40 sections)
  1. 10-11-9 · Change of assessment roll or tax list to correct error in…
  2. 10-11-10 · Change of tax lists to correct error in computation or…
  3. 10-11-11 · Change of assessment and tax lists to add omitted property…
  4. 10-11-12 · Form of amendments to tax lists
  5. 10-11-13 · Composition of local boards of equalization--Time and place…
  6. 10-11-14 · Quorum of a local board of equalization--Adjournment from…
  7. 10-11-15 · Clerk of local equalization board--Minutes--Form of…
  8. 10-11-16 · Appeal to local board of equalization--Notice of appeal
  9. 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
  10. 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
  11. 10-11-19 · Addition of omitted property by local board--Procedure for…
  12. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  13. 10-11-21 · Delivery of equalized assessment roll to director of…
  14. 10-11-22 · Right of appeal from local board to county board of…
  15. 10-11-23 · Method of appeal to county board
  16. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  17. 10-11-25 · Composition of county board of equalization--Oath of…
  18. 10-11-26 · Powers of county board of equalization--De novo appeals
  19. 10-11-27 · Complaint to local board required before consideration by…
  20. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  21. 10-11-29 · Addition of omitted property by county board--Procedure for…
  22. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  23. 10-11-31 · Changes in real property assessments not to create…
  24. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  25. 10-11-34 · Increase in individual assessment--Advance notice required
  26. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  27. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  28. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  29. 10-11-40 · Record of county board proceedings maintained by…
  30. 10-11-41 · Correction of assessment lists to show changes by county…
  31. 10-11-42 · Appeal from county board to Office of Hearing…
  32. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  33. 10-11-44 · Appeal from county board of equalization to circuit court
  34. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  35. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  36. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  37. 10-11-48 · Percentage changes by secretary of revenue in real property…
  38. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
  39. 10-11-50 · Evidence required for percentage change in assessments--Rate…
  40. 10-11-51 · Certification to county auditors of percentage changes made…
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