Section 10-1-23 - Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
10-1-23. Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved. Upon the filing of reassessment lists pursuant to § 10-1-22, the secretary of revenue and regulation shall examine, equalize, and correct the reassessment so as to conform substantially with the assessment of like property throughout the state. The secretary shall transmit to the county auditor of the county in which the reassessment was made one corrected and equalized copy of the reassessment. The reassessment list for all purposes supersedes the original assessment for the year upon the property. Upon receipt of the reassessment list, the county auditor shall extend and levy the taxes on the reassessed property for the year according to the reassessment, in the same manner as though the list were the original list of the property. However, nothing in the reassessment proceedings prevents any person feeling aggrieved by the reassessment proceedings from appealing to the secretary of revenue and regulation.
Source: SDC 1939, § 57.0101 (12); SL 2003, ch 272, § 82; SL 2008, ch 37, § 9.