Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
Section 10-11-2 - Correction of assessment rolls by addition of property and valuation

S.D. Codified Laws § 10-11-2

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-11-2 - Correction of assessment rolls by addition of property and valuation

Whenever the county auditor shall discover or receive credible information, or if he shall have reason to believe that any real property has from any cause been omitted, in whole or in part, in the assessment of any year or number of years, he shall proceed to correct the assessment rolls and add such property thereto, with the valuation.

SDCL 10-11-2

SL 1897, ch 28, § 40; RPolC 1903, § 2106; RC 1919, § 6723; SL 1919, ch 110, § 1; SDC 1939, § 57.0346; SL 1992, ch 80, § 106.