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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-41

Correction of assessment lists to show changes by county board--Abstracts of lists

Official textsdlegislature.gov

The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of which shall be filed in his office and one copy shall be forwarded to the Department of Revenue on or before the third Monday of May following each county equalization. The abstract shall be in the form prescribed by the Department of Revenue.

Last amended: Source: SDC 1939, § 57.0410; SL 1969, ch 262 , § 9; SL 1979, ch 66 , § 9; SL 1992, ch 80 , § 116; SL 1993, ch 86 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
  2. 10-11-19 · Addition of omitted property by local board--Procedure for…
  3. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  4. 10-11-21 · Delivery of equalized assessment roll to director of…
  5. 10-11-22 · Right of appeal from local board to county board of…
  6. 10-11-23 · Method of appeal to county board
  7. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  8. 10-11-25 · Composition of county board of equalization--Oath of…
  9. 10-11-26 · Powers of county board of equalization--De novo appeals
  10. 10-11-27 · Complaint to local board required before consideration by…
  11. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  12. 10-11-29 · Addition of omitted property by county board--Procedure for…
  13. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  14. 10-11-31 · Changes in real property assessments not to create…
  15. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  16. 10-11-34 · Increase in individual assessment--Advance notice required
  17. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  18. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  19. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  20. 10-11-40 · Record of county board proceedings maintained by…
  21. 10-11-41 · Correction of assessment lists to show changes by county…
  22. 10-11-42 · Appeal from county board to Office of Hearing…
  23. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  24. 10-11-44 · Appeal from county board of equalization to circuit court
  25. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  26. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  27. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  28. 10-11-48 · Percentage changes by secretary of revenue in real property…
  29. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
  30. 10-11-50 · Evidence required for percentage change in assessments--Rate…
  31. 10-11-51 · Certification to county auditors of percentage changes made…
  32. 10-11-52 · Assessments not invalidated by late transmittal of…
  33. 10-11-53 · Correction of assessment lists to show changes made by state…
  34. 10-11-54 · Directors of equalization to report data on assessed…
  35. 10-11-55 · Annual studies by department of assessment to sales ratios
  36. 10-11-56 · Arms-length transactions included in departmental studies
  37. 10-11-58 · Computation of median level of assessment in each county
  38. 10-11-59 · Computation of coefficient of dispersion for each county
  39. 10-11-60 · Publication of findings from assessment to sales ratio…
  40. 10-11-61 · 10-11-61. Repealed by SL 1995, ch 57, § 41
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