South Dakota Codified Laws 10-3-24. Addition of omitted property to assessment rolls
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The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36. The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.
Terms Used In South Dakota Codified Laws 10-3-24
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.