South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-36 — Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue

The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May of each year.

Last amended: Source: SL 1957, ch 477 , § 7 (3); SDC Supp 1960, § 57.03A07 (3); SL 1969, ch 262 , § 2; SL 1979, ch 66 , § 3; SL 1993, ch 86 , § 25; SL 1994, ch 73 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text