South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-34 — Investigation of applications for reduction of value, abatement, and settlement--Recommendations

The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.

Last amended: Source: SL 1957, ch 477 , § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 42; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text