South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-53
Correction of assessment lists to show changes made by state board--Fractional amounts
Official textsdlegislature.gov
The county auditor shall add to or deduct from each tract or lot of real property in his county the required percent of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of separate tracts or lots contain no fraction of a dollar.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1993, ch 86, § 20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 Repealed by SL 1993, ch 86, §§ 21, 22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 Repealed by SL 1993, ch 86, § 24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 Repealed by SL 1992, ch 80, §§ 114, 115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 Repealed by SL 1982, ch 28, §§ 26, 27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 Repealed by SL 1994, ch 73, § 19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 Repealed by SL 1992, ch 80, § 117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…
- 10-11-54 · Directors of equalization to report data on assessed…
- 10-11-55 · Annual studies by department of assessment to sales ratios
- 10-11-56 · Arms-length transactions included in departmental studies
- 10-11-58 · Computation of median level of assessment in each county
- 10-11-59 · Computation of coefficient of dispersion for each county
- 10-11-60 · Publication of findings from assessment to sales ratio…
- 10-11-61 · 10-11-61. Repealed by SL 1995, ch 57, § 41
- 10-11-62 · 10-11-62. Repealed by SL 1993, ch 86, § 33
- 10-11-63 · Definition of terms
- 10-11-64 · Annual valuation of property within municipality
- 10-11-65 · Appeal from assessment to sales ratio studies
- 10-11-66 · Consolidated board of equalization authorized--Membership
- 10-11-67 · Filing complaint with consolidated board
- 10-11-68 · Consolidated board to hear valuation, classification, and…
- 10-11-69 · Assessment of omitted property by consolidated board
- 10-11-70 · Notice of raise in assessment by consolidated board
- 10-11-71 · Voting on property valuation by consolidated board--Oath of…
- 10-11-72 · Consolidated board authority
- 10-11-73 · Written notice of consolidated board decisions