S.D. Codified Laws § 10-3-27

This is the official text of S.D. Codified Laws § 10-3-27, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal

Official statutory text

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.

Source: SL 1957, ch 477, § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37, § 36; SL 2021, ch 44, § 6.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.