reglab/housing_qa huggingface dataset:
SD Codified L § 10-11-2 (2021)
2021 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.

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. Source: 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.
SD Codified L § 10-11-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property to assessment rolls.

10-11-3. Notice to property owner or occupant to show cause before addition of property to assessment rolls.If the person claiming to own the property referred to in §10-11-2, or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, describing it in general terms, and requiring such person to appear before him at his office at a specified time within fifteen days after giving such notice, and to show cause, if any, why such property should not be added to the assessment rolls. Source: SL 1919, ch 110, §2; SDC 1939, §57.0346.
SD Codified L § 10-11-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-4 - Addition of property and valuation after failure of owner to show cause against assessment.

10-11-4. Addition of property and valuation after failure of owner to show cause against assessment.If the party notified as provided by §10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor shall charge such property and the owner thereof with the amount of taxes thereon, and enter such valuation and taxes so extended on the tax list of the year for which such omitted property is liable, and to enable him to do so he is invested with all the powers of directors of equalization under this title. Source: SL 1919, ch 110, §2; SDC 1939, §57.0346; SL 1989, ch. 82, §41.
SD Codified L § 10-11-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.

10-11-9. Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall be any error in the description or quantity of real property assessed or taxed such error may in like manner be corrected and the tax collected in the proper amount as determined by computation. Source: SL 1897, ch 28, §96; RPolC 1903, §2159; RC 1919, §6771; SL 1921, ch 126, §1; SDC 1939, §57.1002; SL 1989, ch. 82, §41.
SD Codified L § 10-11-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-10 - Change of tax lists to correct error in computation or extension.

10-11-10. Change of tax lists to correct error in computation or extension.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, §57.1002.
SD Codified L § 10-11-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-12 - Form of amendments to tax lists.

10-11-12. Form of amendments to tax lists.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. The original entries in such cases shall be left standing, but interlined and the new or corrected entries made with red ink. Source: SDC 1939, §57.1002.
SD Codified L § 10-11-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-13 - Composition of local boards of equalization--Time and place of annual meeting.

10-11-13. Composition of local boards of equalization--Time and place of annual meeting.The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third Monday of March for the purpose of equalizing the assessment of property in each township or municipality. The meeting shall be held at the office of the municipal clerk or finance officer, the office of the township clerk, or the location established pursuant to §8-3-1 by the township board. The equalization board shall immediately ascertain whether all taxable property in the respective township or municipality has been properly placed upon the assessment roll and has been duly valued by the director of equalization. Source: SL 1890, ch 37, Art X, §§3 to 5; SL 1897, ch 28, §36; RPolC 1903, §§1261 to 1263, 2098; SL 1905, ch 39; SL 1913, ch 119, §§80 to 82; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1969, ch 262, §6; SL 1976, ch 91, §45; SL 1977, ch 89, §2; SL 1979, ch 66, §6; SL 1985, ch 73; SL 1989, ch 82, §41; SL 1992, ch 82, §1; SL 1993, ch 86, §4; SL 2010, ch 48, §1.
SD Codified L § 10-11-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-14 - Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.

10-11-14. Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board members may participate and vote only in the equalization between property within the boundaries of their respective districts. Source: SL 1890, ch 37, art X, §3; SL 1897, ch 28, §36; RPolC 1903, §2098; SL 1905, ch 39; SL 1913, ch 119, §80; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1992, ch 60, §2; SL 1993, ch 86, §5.
SD Codified L § 10-11-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-15 - Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.

10-11-15. Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned. Source: SL 1890, ch 37, art X, §3; RPolC 1903, §1261; SL 1913, ch 119, §80; RC 1919, §6725; SDC 1939, §57.0402; SL 1977, ch 85; SL 1989, ch 82, §41; SL 1992, ch 82, §2; SL 1993, ch 86, §6.
SD Codified L § 10-11-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-16 - Appeal to local board of equalization--Notice of appeal.

10-11-16. Appeal to local board of equalization--Notice of appeal.Any property owner or taxpayer of a township or municipality, as an individual or through an attorney or agent, feeling aggrieved by anything in the assessment roll may appeal to the local board of equalization for the correction of alleged errors in the listing or valuation of the person's property. Any lessee responsible for payment of taxes pursuant to the provisions of a lease shall be considered the taxpayer and may appeal anything in the assessment roll for the correction of alleged errors in the listing or valuation of the leased property. An appeal to the local board of equalization shall be perfected by mailing or by filing a notice of appeal with the clerk of the local board of equalization. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. The clerk of the local board of equalization shall be notified of the appeal no later than the Thursday preceding the third Monday in March. An appeal to the local board shall encompass the aggregate valuation of the property being appealed or the property classification. Source: SDC 1939 §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1990, ch 76; SL 1991, ch 85; SL 1993, ch 86, §7; SL 1996, ch 65, §1; SL 2002, ch 51, §1.
SD Codified L § 10-11-16.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-16.1 - Appeals--Notice of decision by local board of equalization.

10-11-16.1. Appeals--Notice of decision by local board of equalization.A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify each appellant of the decision affecting the appellant's property in writing seven days after the adjournment of the local board of equalization. Source: SL 1993, ch 86, §8; SL 1996, ch 65, §2; SL 2002, ch 51, §2.
SD Codified L § 10-11-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-20 - Notice to taxpayer before increase in assessment by local board.

10-11-20. Notice to taxpayer before increase in assessment by local board.The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent shall have been duly notified of the time and place and intent of the township, town, or city board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at his place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter. Source: SL 1890, ch 37, art X, §4; SL 1897, ch 28, §36; RPol C 1903, §§1262, 2098; SL 1905, ch 39; SL 1913, ch 119, §81; RC 1919, §6724; SL 1937, ch 240, §2; SDC 1939, §57.0401; SL 1949, ch 408, §1; SL 1951, ch 437; SL 1953, ch 459; SL 1976, ch 91, §47; SL 1977, ch 89, §4.
SD Codified L § 10-11-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-21 - Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.

10-11-21. Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.After completing the equalization as provided in this chapter, and on or before the fourth Monday of March, the clerk of the township or municipal equalization board shall deliver the assessment roll to the director of equalization, with a record of proceedings pursuant to §10-11-15 and a certificate that the assessment roll is correct as equalized by the board of equalization, and that the assessment roll shall be accepted by the board of county commissioners of the county in lieu of all other assessment rolls for the property in the township or municipality subject to equalization. Source: SL 1890, ch 37, Art X, §6; RPolC 1903, §1264; SL 1913, ch 119, §83; RC 1919, §6726; SL 1937, ch 240, §3; SDC 1939, §57.0403; SL 1949, ch 408, §2; SL 1969, ch 262, §7; SL 1976, ch 91, §48; SL 1977, ch 89, §5; SL 1979, ch 66, §7; SL 1986, ch 86; SL 1991, ch 86; SL 1993, ch 86, §11.
SD Codified L § 10-11-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-22 - Right of appeal from local board to county board of equalization.

10-11-22. Right of appeal from local board to county board of equalization.Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated. Source: SDC 1939, §57.0404; SL 1992, ch 60, §2; SL 1993, ch 86, §12; SL 2002, ch 51, §3.
SD Codified L § 10-11-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-23 - Method of appeal to county board.

10-11-23. Method of appeal to county board.An appeal from the local board of equalization to a county board of equalization shall be perfected by mailing or by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. Appeals made pursuant to §10-11-27 shall be perfected by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. The county auditor shall file a copy of the notice of appeal with the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the county board of equalization. Source: SDC 1939, §57.0404; SL 1970, ch 70, §1; SL 1993, ch 86, §13; SL 1996, ch 66, §1; SL 1999, ch 47, §1; SL 2002, ch 51, §4.
SD Codified L § 10-11-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-25 - Composition of county board of equalization--Oath of office--Time, place and duration of meetings.

10-11-25. Composition of county board of equalization--Oath of office--Time, place and duration of meetings.The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at the Office of the Auditor. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board may remain in session no longer than three weeks after the second Tuesday in April. Source: SDC 1939, §57.0405; SL 1969, ch 262, §8; SL 1970, ch 70, §2; SL 1976, ch 91, §49; SL 1977, ch 86, §2; SL 1977, ch 89, §6; SL 1979, ch 66, §8; SL 1980, ch 78; SL 1981, ch 84; SL 1986, ch 89; SL 1989, ch 87, §11; SL 1990, ch 77; SL 1993, ch 86, §15; SL 2000, ch 49, §1; SL 2008, ch 47, §1.
SD Codified L § 10-11-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-26 - Powers of county board of equalization--De novo appeals.

10-11-26. Powers of county board of equalization--De novo appeals. A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:(1)Correct clerical errors of the assessment roll;(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.Appeals to the county board of equalization shall be heard de novo. Source: SL 1897, ch 28, §41; SL 1901, ch 52, §1; RPolC 1903, §2107; RC 1919, §6732; SDC 1939, §57.0409; SL 1992, ch 80, §110; SL 1993, ch 86, §16; SL 1994, ch 74, §6; SL 2021, ch 43, § 13.
SD Codified L § 10-11-26.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-26.1 - Notice of decision by county board of equalization--Publication of minutes.

10-11-26.1. Notice of decision by county board of equalization--Publication of minutes.The county board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken and to the clerk of the affected local board of equalization. In addition, the county shall publish the minutes in a legal newspaper of the county in the same manner as other proceedings of the board of county commissioners are published as provided in §10-11-40. Source: SL 1993, ch 86, §17; SL 1996, ch 67; SL 2005, ch 59, §1.
SD Codified L § 10-11-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-27 - Complaint to local board required before consideration by county board.

10-11-27. Complaint to local board required before consideration by county board.No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original complaint. Source: SDC 1939, §57.0409; SL 2002, ch 51, §5.
SD Codified L § 10-11-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment.

10-11-31. Changes in real property assessments not to create inequalities requiring complete reassessment.Nothing contained in §10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such county board of equalization to be made of the real property of the whole taxing district. Source: SL 1917, ch 124; RC 1919, §6729; SDC 1939, §57.0406; SL 1957, ch 460.
SD Codified L § 10-11-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-34 - Increase in individual assessment--Advance notice required.

10-11-34. Increase in individual assessment--Advance notice required. No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26(3). Source: SDC 1939, §57.0406; SL 1957, ch 460; SL 1993, ch 86, §23; SL 2021, ch 43, § 14.
SD Codified L § 10-11-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.

10-11-40. Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue with the abstract of the assessment required by §10-11-41. Source: SDC 1939, §57.0405; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-11-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-41 - Correction of assessment lists to show changes by county board--Abstracts of lists.

10-11-41. Correction of assessment lists to show changes by county board--Abstracts of lists.The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of which shall be filed in his office and one copy shall be forwarded to the Department of Revenue on or before the third Monday of May following each county equalization. The abstract shall be in the form prescribed by the Department of Revenue. Source: SDC 1939, §57.0410; SL 1969, ch 262, §9; SL 1979, ch 66, §9; SL 1992, ch 80, §116; SL 1993, ch 86, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-11-42.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-42.1 - Powers of secretary of revenue--De novo appeals.

10-11-42.1. Powers of secretary of revenue--De novo appeals.The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to §10-6-136, and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action. Source: SL 1993, ch 86, §28; SL 1994, ch 73, §15; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
SD Codified L § 10-11-42.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 11 - Equalization, Review And Correction Of Assessments|Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners.

10-11-42.2. Notice of decision by Office of Hearing Examiners.The Office of Hearing Examiners shall serve notice of its decision, by certified mail, on the parties to the appeal, the county auditor, the secretary of revenue, and on permitted intervenors before the Office of Hearing Examiners. The decision shall be in the form required by §1-26-25. Source: SL 1993, ch 86, §29; SL 1994, ch 73, §16; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.