Section 10-1-24 - Placement of omitted property on assessment rolls.
10-1-24. Placement of omitted property on assessment rolls. The secretary of revenue and regulation shall require county auditors to place upon the assessment rolls property that is discovered to have for any reason, in whole or in part, escaped assessment and taxation in the current or previous years.
Source: SDC 1939, § 57.0101 (11); SL 2003, ch 272, § 82; SL 2008, ch 37, § 10.