South Dakota § 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
Full text of South Dakota South Dakota Codified Laws § 10-35-12 — Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax., with citation guidance and answers to common questions.
§ 10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.
Source: SDC 1939, § 57.1905; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-35-12
What does South Dakota Codified Laws § 10-35-12 cover?
Section 10-35-12 ("Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.") 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 § 10-35-12?
A common citation format is "South Dakota Codified Laws § 10-35-12" (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 § 10-35-12 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.