South Dakota Codified Laws 10-3-34. Investigation of applications for reduction of value, abatement, and settlement–Recommendations
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In South Dakota Codified Laws 10-3-34
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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.