South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-67
Filing complaint with consolidated board
Official textsdlegislature.gov
Any resident, feeling aggrieved by anything in the assessment roll, may apply, personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complaint or grievance shall be mailed or filed in writing with the county auditor no later than the first Tuesday in April. If the notice is mailed, the postmark shall be conclusive evidence regarding the timeliness of the appeal. An appeal to the board shall encompass the aggregate valuation of the property being appealed or the property classification.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1992, ch 80, §§ 114, 115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 Repealed by SL 1982, ch 28, §§ 26, 27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 Repealed by SL 1994, ch 73, § 19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 Repealed by SL 1992, ch 80, § 117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 Repealed by SL 1995, ch 57, § 41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 Repealed by SL 1993, ch 86, § 33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
- 10-11-74 · Placement of omitted property on taxing district books by…
- 10-11-75 · Reassessment of taxing district caused by consolidated board…
- 10-11-76 · Appeal of consolidated board of equalization's decision
- 10-11-77 · Application of §§ 10-11-13 to 10-11-31
- 10-11-78 · Supreme Court may award attorney fees against unsuccessful…