{"data":{"id":"us-sd/sdcl-10-3-24","jurisdiction":"us-sd","citation":"SDCL § 10-3-24","heading":"Addition of omitted property to assessment rolls.","body":"The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36. The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-24","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7fad13ffb34a372bb6fdec1c0cfe3c9bf27e8ef1cf1e45692d9c424b739b9028","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-23","next":"us-sd/sdcl-10-3-25"},"notice":"GroundRules: Original legal text. Not legal advice."}