§ 46A-7-9 Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.

SD Codified L § 46A-7-9 (2019) (N/A)

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46A-7-9. Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary. Upon the day specified in the notice required by § 46A-7-8, for the meeting of the board of directors, which is hereby constituted a board of equalization for that purpose, it shall meet and continue in session from day to day, as long as may be necessary, not to exceed ten days exclusive of Sundays, to hear and determine such objections to the apportionment of benefits and assessments as may come before it; and the board may change the apportionment of benefits and assessments as may be just. The secretary of the board shall be present during its session and note the changes made in the apportionment of benefits and assessments of property, and in the names of the persons whose property is assessed; and within twenty days after the close of the session he shall have the total values and assessments, as finally equalized by the board, extended into columns and added.

Source: SDC 1939, § 61.0906; SDCL, § 46-15-9.

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§ 46A-7-8 Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

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§ 46A-7-10 Acreage assessment to cover bond and contract payments--Special fund.