Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
Section 10-11-11 - Change of assessment and tax lists to add omitted property discovered by treasurer

S.D. Codified Laws § 10-11-11

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-11-11 - Change of assessment and tax lists to add omitted property discovered by treasurer

When the county treasurer, after the tax list is committed to him, shall ascertain that any land or other property is omitted, he shall report the fact to the county auditor, who, upon being satisfied thereof, shall enter the same upon his assessment list and assess the value, and the treasurer shall enter it upon the tax list and collect the tax as in other cases.

SDCL 10-11-11

SL 1897, ch 28, § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126, § 1; SDC 1939, § 57.1002.