South Dakota Codified Laws 10-6-155. Notice to real property owners of certain increases in assessed valuation–Contents–Promulgation of rules
If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:
(1) Notification of the current assessed valuation, the prior year’s assessment, and the percentage increase of the assessed valuation;
Terms Used In South Dakota Codified Laws 10-6-155
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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.
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
(2) A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and
(3) Information about the appeal process.
The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
Source: SL 2007, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, §§ 40, 44.