{"data":{"id":"us-sd/sdcl-10-11-26","jurisdiction":"us-sd","citation":"SDCL § 10-11-26","heading":"Powers of county board of equalization--De novo appeals.","body":"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:\n(1) Correct clerical errors of the assessment roll;\n(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and\n(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.\nAppeals to the county board of equalization shall be heard de novo.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-26","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6d78055f24102cf8698466ee291625e24715599cbbb882b192c6458f2f6a2ac5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-25","next":"us-sd/sdcl-10-11-26.1"},"notice":"GroundRules: Original legal text. Not legal advice."}