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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-34

Increase in individual assessment--Advance notice required

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-11-13 · Composition of local boards of equalization--Time and place…
  2. 10-11-14 · Quorum of a local board of equalization--Adjournment from…
  3. 10-11-15 · Clerk of local equalization board--Minutes--Form of…
  4. 10-11-16 · Appeal to local board of equalization--Notice of appeal
  5. 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
  6. 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
  7. 10-11-19 · Addition of omitted property by local board--Procedure for…
  8. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  9. 10-11-21 · Delivery of equalized assessment roll to director of…
  10. 10-11-22 · Right of appeal from local board to county board of…
  11. 10-11-23 · Method of appeal to county board
  12. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  13. 10-11-25 · Composition of county board of equalization--Oath of…
  14. 10-11-26 · Powers of county board of equalization--De novo appeals
  15. 10-11-27 · Complaint to local board required before consideration by…
  16. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  17. 10-11-29 · Addition of omitted property by county board--Procedure for…
  18. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  19. 10-11-31 · Changes in real property assessments not to create…
  20. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  21. 10-11-34 · Increase in individual assessment--Advance notice required
  22. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  23. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  24. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  25. 10-11-40 · Record of county board proceedings maintained by…
  26. 10-11-41 · Correction of assessment lists to show changes by county…
  27. 10-11-42 · Appeal from county board to Office of Hearing…
  28. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  29. 10-11-44 · Appeal from county board of equalization to circuit court
  30. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  31. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  32. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  33. 10-11-48 · Percentage changes by secretary of revenue in real property…
  34. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
  35. 10-11-50 · Evidence required for percentage change in assessments--Rate…
  36. 10-11-51 · Certification to county auditors of percentage changes made…
  37. 10-11-52 · Assessments not invalidated by late transmittal of…
  38. 10-11-53 · Correction of assessment lists to show changes made by state…
  39. 10-11-54 · Directors of equalization to report data on assessed…
  40. 10-11-55 · Annual studies by department of assessment to sales ratios
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