GroundRules
SDCL § 10-11-1: County auditor to add omitted property to assessment rolls.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON