§ 10-11-72 Authority of consolidated board of equalization.

SD Codified L § 10-11-72 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-11-72. Authority of consolidated board of equalization. A consolidated board of equalization may:

(1) Make adjustments and corrections pursuant to § 10-11-61;

(2) Correct clerical errors of the assessment roll;

(3) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and

(4) 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.Source: SL 1996, ch 68, § 7.