South Dakota § 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment.

Full text of South Dakota South Dakota Codified Laws § 10-11-31 — Changes in real property assessments not to create inequalities requiring complete reassessment., with citation guidance and answers to common questions.

§ 10-11-31. Changes in real property assessments not to create inequalities requiring complete reassessment.

Nothing contained in § 10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such county board of equalization to be made of the real property of the whole taxing district.

Source: SL 1917, ch 124; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460.

Source: official South Dakota text · Last verified 2026-08-27

Frequently Asked Questions About South Dakota § 10-11-31

What does South Dakota Codified Laws § 10-11-31 cover?

Section 10-11-31 ("Changes in real property assessments not to create inequalities requiring complete reassessment.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite South Dakota § 10-11-31?

A common citation format is "South Dakota Codified Laws § 10-11-31" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of South Dakota law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.

How does South Dakota § 10-11-31 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.