S.D. Codified Laws § 10-3-24

Current with legislation signed by the governor on or before 3/6/2024

Section 10-3-24 - Addition of omitted property to assessment rolls

The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36. The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.

SDCL 10-3-24

SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.