South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-31
Changes in real property assessments not to create inequalities requiring complete reassessment
Official textsdlegislature.gov
Nothing contained in § 10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such county board of equalization to be made of the real property of the whole taxing district.
Source: view the official text
In this chapter (40 sections)
- 10-11-11 · Change of assessment and tax lists to add omitted property…
- 10-11-12 · Form of amendments to tax lists
- 10-11-13 · Composition of local boards of equalization--Time and place…
- 10-11-14 · Quorum of a local board of equalization--Adjournment from…
- 10-11-15 · Clerk of local equalization board--Minutes--Form of…
- 10-11-16 · Appeal to local board of equalization--Notice of appeal
- 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
- 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
- 10-11-19 · Addition of omitted property by local board--Procedure for…
- 10-11-20 · Notice to taxpayer before increase in assessment by local…
- 10-11-21 · Delivery of equalized assessment roll to director of…
- 10-11-22 · Right of appeal from local board to county board of…
- 10-11-23 · Method of appeal to county board
- 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
- 10-11-25 · Composition of county board of equalization--Oath of…
- 10-11-26 · Powers of county board of equalization--De novo appeals
- 10-11-27 · Complaint to local board required before consideration by…
- 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
- 10-11-29 · Addition of omitted property by county board--Procedure for…
- 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
- 10-11-31 · Changes in real property assessments not to create…
- 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
- 10-11-34 · Increase in individual assessment--Advance notice required
- 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
- 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
- 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
- 10-11-40 · Record of county board proceedings maintained by…
- 10-11-41 · Correction of assessment lists to show changes by county…
- 10-11-42 · Appeal from county board to Office of Hearing…
- 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
- 10-11-44 · Appeal from county board of equalization to circuit court
- 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
- 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
- 10-11-47 · Assessments within equalization jurisdiction of secretary of…
- 10-11-48 · Percentage changes by secretary of revenue in real property…
- 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
- 10-11-50 · Evidence required for percentage change in assessments--Rate…
- 10-11-51 · Certification to county auditors of percentage changes made…
- 10-11-52 · Assessments not invalidated by late transmittal of…
- 10-11-53 · Correction of assessment lists to show changes made by state…