South Dakota Codified Laws 10-21-31. Addition of unreported real property improvements to tax roll–Notice to owner ofproperty–Hearing
The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to § 10-6-145, shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement was made to the real property and that taxes and interest are due on the improvement from the first assessment date after the improvement was made. The notice shall describe the real property in general terms, describe the improvement to be added to the tax roll with the value, the years that the improvement is added to, specify the amount of tax and interest that is owed, and inform the person when to appear before the county auditor to show cause why the improvement should not be added to the tax roll. The notice shall be sent at least fifteen days before the hearing to the last known address of the owner of the real property.
Terms Used In South Dakota Codified Laws 10-21-31
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1989, ch 85, § 2; SL 2018, ch 63, § 29; SL 2021, ch 44, § 44.