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99 chapters · 1,878 sections in this title.
SDCL § 10-11-1 County auditor to add omitted property to assessment rolls
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It shall be the duty of the county auditor of each county after delivery of the assessment rolls by the director of equalization to his office on September fifteenth of each year to add omitted property to the assessment rolls, as provided by §§ 10-11-2 to 10-11-8 , inclusive. So…
SDCL § 10-11-10 Change of tax lists to correct error in computation or extension
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If any error appears in the computation or extension of the amount of any tax the county treasurer shall notify the county auditor who shall forthwith correct the original and duplicate tax lists and the correct amount shall then be collected by the treasurer. Source: SDC 1939, §…
SDCL § 10-11-11 Change of assessment and tax lists to add omitted property discovered by treasurer
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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, an…
SDCL § 10-11-12 Form of amendments to tax lists
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In all such cases of addition, correction, or other amendment of the tax lists, the fact that the same was made as an addition, correction, or amendment shall be made and the date of making the same shall be entered in the "remarks" or other appropriate column of the tax list. Th…
