S.D. Codified Laws § 10-11-74
Current with legislation signed by the governor on or before 3/6/2024
The consolidated board of equalization shall place upon the books of any taxing district within the county any property that may have been omitted by error or neglect of the director of equalization. The procedure provided for in §§ 10-11-2 to 10-11-8, inclusive, relating to the assessment of omitted property is applicable as far as practicable.
SDCL 10-11-74