South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-5
Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor
The county auditor shall upon completing such assessment and extending the tax thereon, immediately make the necessary entries upon the proper tax lists which are in his possession, to add the omitted tax, and as to such tax lists as are in possession of the county treasurer he shall immediately certify to such county treasurer the name of the owner, the value of the property so assessed, and the year or years for which such assessment is made, the name or number of the school district and the name of the township or municipality in which such property is located, and the amount of tax extended against the same, and if such assessment be upon any tract or tracts of real property, a legal description of same must be given, and there shall be attached to said certificate a warrant for the collection of such taxes, and the county auditor shall, in all cases, file in his office a statement of the facts or evidence on which he made such correction or additional assessment.
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In this chapter (40 sections)
- 10-11-1 · County auditor to add omitted property to assessment rolls
- 10-11-2 · Correction of assessment rolls by addition of property and…
- 10-11-3 · Notice to property owner or occupant to show cause before…
- 10-11-4 · Addition of property and valuation after failure of owner to…
- 10-11-5 · Addition of omitted tax to tax list--Certification to county…
- 10-11-6 · Notice mailed to taxpayer of addition of omitted property
- 10-11-7 · Entry of omitted taxes on duplicate tax list--Collection
- 10-11-8 · Power of state department to direct addition of omitted…
- 10-11-9 · Change of assessment roll or tax list to correct error in…
- 10-11-10 · Change of tax lists to correct error in computation or…
- 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 Repealed by SL 1993, ch 86, § 9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 Repealed by SL 1992, ch 80, § 108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