South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-34 — Increase in individual assessment--Advance notice required

No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26 (3).

Last amended: Source: SDC 1939, § 57.0406; SL 1957, ch 460 ; SL 1993, ch 86 , § 23; SL 2021, ch 43 , § 14.

Source: official text