46A-7-6 List of apportionment or distribution--Contents--Map of each subdivision with rate of appo...
List of apportionment or distribution--Contents--Map of each subdivision with rate
of apportionment--Copy filed with department.
The director of equalization shall make a list of the
apportionment or distribution. The list shall contain a complete description of each subdivision or
tract of land of the district, with the amount and rate per acre of the apportionment or distribution
of cost and the name of the owners of the subdivision or tract. Alternatively, the director of
equalization may prepare a map on a convenient scale showing each of such subdivisions or tracts
with the rate per acre of the apportionment entered on the map. If all lands on any map or section of
a map are assessed at the same rate, a general statement to that effect is sufficient. The list or map
shall be made in duplicate, one of which shall be filed in the office of the Department of
Environment and Natural Resources and the other shall remain in the office of the board of directors
for public inspection.
Source: SDC 1939, § 61.0904; SL 1949, ch 435, § 1; SDCL § 46-15-6; SL 2011, ch 165, § 418.