GroundRules
SDCL § 10-11-74: Placement of omitted property on taxing district books by consolidated board.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
The consolidated board of equalization shall place upon the books of any taxing district within the county any property that may have been omitted by error or neglect of the director of equalization. The procedure provided for in §§ 10-11-2 to 10-11-8, inclusive, relating to the assessment of omitted property is applicable as far as practicable.
Collected 2026-09-03T15:18:56Z. Source file · JSON