{"data":{"id":"us-sd/sdcl-10-11-72","jurisdiction":"us-sd","citation":"SDCL § 10-11-72","heading":"Consolidated board authority.","body":"A consolidated 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.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-72","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"13c5cc3e7a9d0d878bc3804d75f736cb91966552b05ae6726e8b952ea993fd08","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-71","next":"us-sd/sdcl-10-11-73"},"notice":"GroundRules: Original legal text. Not legal advice."}