FOR AN ACT ENTITLED, An Act to revise certain dates pertaining to the equalization of tax assessments.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-11-23 be amended to read as follows:
     10-11-23.   An appeal from the local board of equalization to a county board of equalization shall be perfected by filing a written notice of appeal with the county auditor on or before the third first Tuesday in April. Appeals made pursuant to §   10-11-27 shall be perfected by filing a written notice of appeal with the county auditor on or before the third first Tuesday in April. The county auditor shall file a copy of the notice of appeal with the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the county board of equalization.
     Section  2.  That § 10-11-67 be amended to read as follows:
     10-11-67.   Any resident, personally or through an attorney or agent, feeling aggrieved by anything in the assessment roll, may apply , personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complaint or grievance shall be filed in writing with the county auditor no later than the third first Tuesday in April. An appeal to the board shall

encompass the aggregate valuation of the property being appealed or the property classification.

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BILL HISTORY
1/15/99 First read in Senate and referred to Taxation.   S.J.   53
1/20/99 Taxation Do Pass, Passed.   S.J.   126
1/20/99 Scheduled for Committee hearing on this date.
1/21/99 Motion to Amend, Passed.   S.J.   150
1/21/99 Senate Do Pass Amended, Passed, AYES 35, NAYS 0.   S.J.   151