<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 41-18-20 - Appraisal of waterfront lots. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2064455Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2064455SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2064455CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2064455Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2064455DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2064455000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2064455SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2064455SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2064455Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=41-18-20"><span class="s2064455SENU">41-18-20</span></a><span xml:space="preserve" class="s2064455SENU">. </span><span class="s2064455CL">Appraisal of waterfront lots.</span></p><p dir="ltr" class="s2064455Normal-000000"><span xml:space="preserve" class="s2064455DefaultParagraphFont">After a survey and platting pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=41-18-19"><span class="s2064455DefaultParagraphFont">41-18-19</span></a><span class="s2064455DefaultParagraphFont">, the board of county commissioners shall appoint three appraisers who shall appraise the lots and tracts. The proceeding for the appraisal of the lots and tracts shall be the same as provided for the appraisal of the estates of decedents, except that the appraisers shall be appointed by the board of county commissioners and the appraisal shall be filed with the county auditor of the county.</span></p><p dir="ltr" class="s2064455Normal"><span xml:space="preserve" class="s2064455000001"> </span></p><p dir="ltr" class="s2064455Normal"><span class="s2064455SCL">Source:</span><span xml:space="preserve" class="s2064455SCL-000002"> SDC 1939, § 12.2410; SL 2009, ch 206, § 120.</span></p></div></body></html>