South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-71
Voting on property valuation by consolidated board--Oath of board members--Annual session
Municipal, school, and township board members may participate and vote only in the equalization of property within the boundaries of each member's respective taxing district. The county commissioners shall be a majority of the members eligible to vote on the property valuation in question. A majority of the members of the consolidated board eligible to vote on the property value in question constitutes a quorum. Before entering upon the discharge of duties, each member of the board shall take an oath to fairly and impartially perform such duties as a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at a site agreed upon by each governing board of any municipality or school agreeing to consolidate the local board of equalization with the county board of equalization. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board shall remain in session no longer than three weeks after the second Tuesday in April.
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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 Repealed by SL 1992, ch 80, §§ 114, 115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 Repealed by SL 1982, ch 28, §§ 26, 27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 Repealed by SL 1994, ch 73, § 19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 Repealed by SL 1992, ch 80, § 117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…