Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-34

Investigation of applications for reduction of value, abatement, and settlement--Recommendations

Official textsdlegislature.gov

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: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-3-1 · Office of county director of equalization…
  2. 10-3-2 · Qualifications of county director
  3. 10-3-3 · Appointment of county director--Mayor participating
  4. 10-3-4 · Oath and bond of director
  5. 10-3-5 · Term of office of director--Dismissal--Subsequent…
  6. 10-3-6 · Salary of county director
  7. 10-3-7 · Traveling expenses of county director
  8. 10-3-8 · 10-3-8. Repealed by SL 1989, ch 82, § 3
  9. 10-3-9 · 10-3-9. Repealed by SL 1989, ch 82, § 1A
  10. 10-3-10 · 10-3-10. Repealed by SL 1989, ch 82, § 5
  11. 10-3-11 · Appointment of deputies subject to recommendations of…
  12. 10-3-12 · Oath and bond of county director and deputies--Form of…
  13. 10-3-13 · Qualification by deputies--Compensation
  14. 10-3-14 · Annual conference of commissioners and director
  15. 10-3-15 · Facilities and supplies furnished to county director and…
  16. 10-3-16 · Assessment of property by director--Exception--County as…
  17. 10-3-17 · 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9
  18. 10-3-19 · Requiring statement for agricultural census
  19. 10-3-20 · Requiring affidavit of name and residence
  20. 10-3-21 · Affidavit of name and residence transmitted to other county
  21. 10-3-22 · Subpoena and examination with respect to assessment…
  22. 10-3-23 · Entry on and inspection of property--Listing of taxpayers
  23. 10-3-24 · Addition of omitted property to assessment rolls
  24. 10-3-25 · Assessment of property of absent or unknown owner
  25. 10-3-26 · Valuation of property of absent or unknown owner
  26. 10-3-27 · Valuation of property on neglect or refusal by owner to…
  27. 10-3-28 · Listing of assessed property by districts--Delivery of…
  28. 10-3-29 · Preparation and maintenance of county topographical map and…
  29. 10-3-30 · Preparation and maintenance of county land valuation…
  30. 10-3-31 · Examination of recorded real estate conveyances--Record of…
  31. 10-3-32 · Posting of real estate transfers to assessment rolls
  32. 10-3-33 · Assistance to county commissioners and boards of equalization
  33. 10-3-34 · Investigation of applications for reduction of value,…
  34. 10-3-35 · Appeal by director to county board of…
  35. 10-3-36 · Extension of changes made by boards of equalization--Abstract…
  36. 10-3-37 · Other assessors' powers exercised by director
  37. 10-3-38 · 10-3-38. Repealed by SL 1982, ch 86, § 2
  38. 10-3-39 · Liability on bond for taxes not assessed
  39. 10-3-40 · Action on director's bond for taxes lost through failure or…
  40. 10-3-41 · Median level of assessment to represent eighty-five percent…
Full table of contents →