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99 chapters · 1,878 sections in this title.
SDCL § 10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing
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The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the cla…
SDCL § 10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue
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After classifications and valuations shall be made as provided by §§ 10-10-1 to 10-10-9 , inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications…
SDCL § 10-10-11 Appeal from county board in classification, valuation and equalization matters
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Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization u…
SDCL § 10-10-13 Time for taking appeal
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Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same. Source: SL 1931, ch 255 , § 7; SDC 1939, § 57.0417; SL 2021, ch 43 , § 12.
