South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-38-15 — Information required by secretary for purpose of reassessment
The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him in making such reassessment and revaluation.
Source: official text