South Dakota Codified Laws 10-6A-7.1. Records of values of frozen assessments
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A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.
Terms Used In South Dakota Codified Laws 10-6A-7.1
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1981, ch 81, § 7.