Section 46A-11-4 - Hearing on equalization of benefits--Determination by board--Revision procedure.
46A-11-4. Hearing on equalization of benefits--Determination by board--Revision procedure. After a hearing on equalization of benefits, the board shall equalize and fix benefits, subject to revision, if necessary. If revision is necessary, notice and procedure shall be as required by § 46A-11-2 for equalization and fixing of benefits. If any moneys have been paid under an abandoned or invalid proportion of benefits, that shall be considered and an equitable adjustment shall be made in the next assessment.
Source: SDC 1939, § 61.1007; SDCL, § 46-21-4; SL 1985, ch 362, § 101.