South Dakota Codified Laws 10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements–Notation of neglect or refusal
Current as of: 2023 | Check for updates
|
Other versions
The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6. The director shall note the neglect or refusal on the assessment roll opposite the name of any such person.
Terms Used In South Dakota Codified Laws 10-3-27
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1957, ch 477, § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37, § 36; SL 2021, ch 44, § 6.