a. Have an explanation of the assessment on their
b. Obtain Owner occupied Application forms. Property
owners need apply only once unless the name changes on the property. (If they have not
previously applied, they must apply by March 15th)
c. Register their mobile home. All mobile homes must be
registered during the month of January or a penalty will be applied. Application for
owner-occupied status for mobile homes should have been completed in January during the
registration period, but the law allows that a late penalty will not prevent a mobile home
owner from being denied the owner occupied status.
New mobile homes or a
mobile home brought into the county from another state have 30 days to register and
receive their owner-occupied status.
d. To obtain information on the Boards of Equalization
(Local, Consolidated, County, State):
10-11-16. An appeal to the local board of equalization shall be perfected by mailing or by
filing a notice of appeal with the clerk of the local board of equalization. If perfected
by mailing, the postmark shall be conclusive evidence regarding the timeliness of the
appeal. The clerk of the local board of equalization shall be notified of the appeal no
later than the Thursday preceding the third Monday in March.
10-11-23. Method of appeal to county board. An appeal from the local board of
equalization to a county board of equalization shall be perfected by mailing or by filing
a written notice of appeal with the county auditor on or before the first Tuesday in
April. If perfected by mailing, the postmark shall be conclusive evidence regarding the
timeliness of the appeal. Appeals made pursuant to
§ 10- 11-27 shall be perfected by filing a written notice of appeal with the county
auditor on or before the first Tuesday in April. The county auditor shall file a copy
of the notice of appeal with the appropriate clerk of the local board of equalization
prior to the hearing of the appeal by the county board of equalization
Complaints on property within an area with a consolidated board (Spearfish, Lead,
Deadwood, or Central City), or property located in the county outside of a municipality,
must be filed with the Lawrence County Auditor prior to the First Tuesday in April.
Note: (An appeal must be made the year the assessment is received. Do not
wait until you receive your taxes or it will be too late. The appeal process addresses the
assessment of the property, not the taxes.